Ordinance No. 19276 - Laserfiche WebLink

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l~Z~-6 receiving the request, the city manager or the manager`s designee, after affording the person an opportunity to be heard with reference to his or her grievance, shall determine haw the person shall be classified for ur oses of the tax. Such determination sha p p 11 be f ~ nal . ~7~ The tax imposed by this section is due and payable by the last day of the month immediately following the quarter to which the tax applies, and becomes delinquent if not paid on the last day of the month in which it becomes due, The date of the payment shall be the date of its personal delivery to the finance officer or his or her desi nee or its postmark date whichever i s the earl ' g ' per. The quarters to which the tax applies begin July 1, X973, and every Qctober ~, January ~, A ri1 1 and July ~ thereafter. A rafessia p ' p nal may, by Qctober 31 of the fiscal year, pay the entire tax he or she expects to owe during that year. A tax that becomes delinquent shall be subject to penalty as provided in sections 3.730, 3.735, 3.740, and 3.745. 3.705 Downtown Qevela ment district Tax ~- Gross Sales and ~ecei ts. Within the meaning of section 3.700 of this Code, gross sales and receipts shall include the amounts recorded as earned when the books are kept on an accrual basis accounting, and the amounts recorded as collected when the books are kept on a cash basis accounting, and ~a~ include: 1, The total amount charged or received from sales, ~nclud~ng sales to employes. 2. The total amount charged or received far the performance of acts, services, ar employment of any nature, whether or not done incidentally to the sale of goods. 3. Any amount, commonly referred to as "trade-in value," for which a seller allows credit to a purchaser, without deduction for cost of property sold, cost of materials used, labor costs, or service costs. ~b~ Do not include; 1. Any cash discount allowed and taken by a purchaser. 2. Freight, delivery, or labor expenses of the purchaser paid by the seller and billed to the purchaser at cost. 3. Uncallectible balances on installment sales. ,4. Sales on the basis of competitive bid to hotels, motels, medical institutions, apartment house owners or operators, building contractors, schools, governmental instrumentalities, or professional or business offices. 5. Sales of gaols shipped from a point outside the state directly to the customer or to a common pick--up point, 5. Cash ar credit allowed a purchaser on merchandise previously sold by the seller but returned by the purchaser because defective or otherwise unsatisfactory. 7. Any tax which by law is required to be collected from the purchaser by the seller on behalf of the taxing agency. 8. Sales of alcoholic beverages. 9. Sales of prepared food sold as part of a catered business and consumed off the premises by a can re ated 9 9 Ordinance ~ 3