§ 5.17. License tax for contractors payable quarterly.

Any person who is required to obtain a license pursuant to this article may opt to be licensed on a quarterly basis, provided that (i) the person does not maintain a fixed place of business within the City and (ii) no taxes are due from the person other than the tax calculated pursuant to Section 5.22(a) of this Chapter. Licenses issued on a quarterly basis shall be issued on a calendar quarter basis (i.e. January 1—March 31, April 1—June 30, July 1—September 30 and October 1—December 31). The tax for each quarter shall be due on the first day of such quarter and delinquent on the first day of the second month of such quarter. The quarterly tax shall be one-fourth of the applicable annual tax. In all other respects, quarterly taxes shall be administered in the manner set forth in this chapter for annual taxes.

(Ord. 1208, § 1.)