5.18.060 Tax to be computed and paid quarterly—Exceptions.

Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year, shall be due and payable in quarterly installments, and remittance therefor, together with return forms, shall be made to Clark County on or before the last day of the month next succeeding the quarterly period in which the tax accrued, that is, on January 31st, April 30th, July 31st, and October 31st of each year; provided, that the following exceptions to this payment schedule shall be allowed, or required:

A.    Except as provided in subsection B below, whenever any person, association or organization taxable hereunder conducting or operating a taxable activity for a period of more than sixty (60) consecutive calendar days, or quits business, sells out, or otherwise disposes of its business, or terminates the business, any tax due hereunder shall become due and payable, and such taxpayer shall, within ten days thereafter, make a return and pay the tax due.

B.    It is recognized that some bona fide charitable or bona fide nonprofit organizations have the authority to engage in bingo or amusement games, PROVIDED the organization has no paid operating or management personnel and has gross receipts form bingo or amusement games, or a combination thereof, not exceeding five thousand dollars ($5,000) per year, less the amount awarded as cash or merchandise prizes. No taxes shall be imposed under the circumstances of this subsection.

Additionally, no taxes shall be imposed on the first ten thousand dollars ($10,000) of gross receipts less the amount awarded as cash or merchandise prizes from raffles conducted by any bona fide charitable or nonprofit organization.

C.    Whenever it appears to the taxing officer that the collection of taxes from any person, association or organization may be in jeopardy, the taxing officer, after not less than twenty (20) days’ notice to the taxpayer, is authorized to require that taxpayer to remit taxes and returns at such shorter intervals than quarterly or annually, as that officer shall deem appropriate under the circumstances. (Ord. 1975-10-7 (part), 1975; amended by Sec. 2 of Ord. 1998-06-33)