3.24.050 Payment procedure.
The taxes imposed shall be due and payable in monthly installments, and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the monthly period in which tax accrued. The taxpayer shall, on or before the fifteenth day of said month, make out a return on such forms and setting forth such information as the city treasurer may require, showing the amount of the tax for which he is liable for the preceding monthly period, sign and transmit the same to the city treasurer together with a remittance for such amount, provided:
A. Whenever any person, association or organization taxable hereunder conducting or operating a taxable activity on a regular basis terminates the business, sells out or otherwise disposes of its business, any tax due hereunder shall become due and payable, and such taxpayer shall within 10 days thereafter make a return and pay the tax due;
B. Whenever it appears to the city treasurer that the collection of taxes from any person, association or organization may be in jeopardy, the treasurer, after not less than 10 days’ notice to the taxpayer, is authorized to require that the taxpayer remit taxes and returns at such shorter intervals than monthly as the treasurer shall deem appropriate under the circumstances. (Ord. 397 § 5, 1982).