SEC. 21.04. DUE DATES.

All business taxes shall be paid to the Director of Finance in lawful money of the United States and taxes required hereunder shall be paid in advance except where otherwise specifically provided, and shall be due and payable at the following times:

(a) Annual business taxes on the first day of January of each year;

(b) Quarterly business taxes on the first days of January, April, July and October of each year;

(c) Monthly business taxes on the first day of each month;

(d) Daily business taxes on each day;

(e) When a business discontinues, dissolves, or otherwise terminates before the expiration of a business tax period, any taxes accrued and owing to the City under the provisions of this article or Article 1.5, including any business taxes that would not otherwise be payable under the close of the business tax period during which termination occurs, or until time for paying the tax for the next succeeding business tax period, shall be due on the date of termination.

(f) When a person first becomes subject to business tax by reason of an amendment of this article, or because of such an amendment, becomes subject to business tax under a section not previously applicable to such person or on a basis not previously applicable to such person, any new or additional tax required to be paid by reason of this article, as so amended shall be due and payable upon the effective date of the amending ordinance unless an operative date different from the effective date of the amendment is specified therein. (Added by Ord. No. 128,639, Eff. 11/30/64.)