Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-63 Filing of return showing actual gross receipts during calendar year; procedure where taxes overpaid or underpaid.

    (a)    On or before April 15th of each year, the owner, proprietor, manager or executive officer of the business liable for such occupation tax levied for the year shall file with the city clerk, on a  form furnished by the city clerks office, a signed return setting forth the actual amount of the gross  receipts of such business during the preceding calendar year.

    (b)    If the amount of the occupation tax for the preceding year based on the return provided for in this section and on the rate of such tax provided for in this section and on the rate of such tax provided for in this article, is less than the amount of occupation tax theretofore paid by such  business based on the estimate filed pursuant to section 18-62 hereof, the difference in such amount  shall be due and payable by the taxpayer to the city on April 15th of the current year and  delinquent if not paid on or before such date.

    (c)    If the amount of the occupation tax for the preceding year based on the return provided for in this section and on the rate of such tax provided for in this article, exceeds the amount of  occupation tax therefore paid by such business based on the estimate filed pursuant to section 18-62  hereof, the difference in such amount shall be refundable by the city to the taxpayer; or, if such business continues to be conducted in such Thomasville, Georgia, during the current year, such  difference in amount may be credited by the city on the amount of occupation tax to be paid to the city by such business for the current year. This election is to be taken by the city.

(Ord. of 12-27-95(3),  I)