Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-98 Method of payment.

    (a)    All surtax amounts are to be paid annually during the occupation tax period annually from January first to April fifteenth or as soon thereafter as the city can bill them according to the  existing conditions as of January first on tenancy and vacancy. At the written request of the  business and as long as the business is not delinquent on the payment of its occupation tax for such  year, the surtax on the business shall be billed in equal installments on the business' utility bill  and paid in full during the year in which the surtax is imposed.

    (b)    The district surtax shall not include any occupation tax penalty amount but shall be based  on the current year's occupation tax payment, including additions or credit adjustments shown on same.

(Ord. of 12-28-94,   I)