Skip to main content
Loading…
This section is included in your selections.

Under this division, if the accounting methods regularly employed by the retailer in the transaction of his or her business or other conditions are such that filing final returns on a calendar-month basis will impose unnecessary hardship, the finance director may, upon written request of the retailer, accept returns at intervals of up to one year in length that will, in his or her opinion, better suit the convenience of the taxpayer and will not jeopardize the collection of taxes under this division. However, the finance director may, by rule, permit a retailer whose monthly tax collected is less than $300.00 to make returns and pay taxes at intervals not greater than three months, or whose monthly tax collected is less than $15.00, to make returns and pay taxes at intervals not greater than one year. If, at any time, the finance director reasonably believes the collection of the tax is in jeopardy, the tax may be collected at intervals of less than one month. (Code 1979, § 36-83; Ord. No. 2017-13, § 24, 4-3-2017)