§ 86-196. Gross receipts tax.

(a)

Tax levied. There is levied a monthly tax equal to ten percent of the total gross receipts of all persons operating a solid waste collection service within the city limits.

(b)

Monthly reports; payment due date. Each person operating a solid waste collection service within the city limits and using the city streets shall file a monthly report with the city finance director on a form provided by the director showing the total amount of his gross receipts collected from his customers for such services during each month and containing a statement by the permit holder that the information provided is true and correct. The report shall be filed and the tax shall be paid on or before the tenth day of the succeeding month.

(c)

Inspection of books. Upon reasonable notice, each such person shall make his books and records available to the city finance director to enable him to determine the correctness of any report of such person's gross receipts filed with the city as required by this section.

(d)

Interest on late payments. If any gross receipts tax is not made on or before the due date specified in subsection (b) of this section, interest shall be charged daily from such date at the annual rate of 12 percent or at the maximum rate allowed by law, whichever is less.

(Code 1967, § 14-32(c)(2)—(5); Ord. No. 6008, § 1, 9-26-91; Ord. No. 7694, § 1, 5-9-96; Ord. No. 12,417, § 1, 11-18-13)

Cross reference

Taxation generally, ch. 90.