9.04.070 Declaration statement required for license and amended tax and renewal for new business.

A.    Every person subject to a license fee shall, before the license fee becomes delinquent, file with the Finance Department a written statement setting forth the then applicable factor or factors that constitute the measure of the fee, together with such other information as is required by the Finance Department to enable it to administer the provisions of this chapter, and shall pay at such time the amount of the fee computed thereon.

B.    The written statement provided for in this section shall be on a form prescribed by the Finance Department and shall include a declaration substantially as follows:

"I declare under penalty of perjury that to my knowledge all information contained in the statement is true and correct."

C.    When any person terminates their business during the calendar year, the person shall file an amended declaration within ninety days of the cessation or sale of the business, or during the first annual renewal period after the business ceases operation or is sold, and pay a fee based upon the actual gross receipts generated and fee rate applicable to the business classification for the period of the year that the business was in operation. When a person terminates or sells their business, penalties as described in Section 9.04.110 and interest as described in Section 9.04.120 shall not be applicable. (Ord. 7338-NS § 2, 2014; Ord. 5830-NS § 1, 1987: Ord. 5017-NS § 1 (part), 1977)