§ 12-236. Filing returns; other information required or requested.  


Latest version.
  • (a)

    On or before July 1 of each year, each business or practitioner subject to occupation tax pursuant to this article shall file an occupation tax return with the county, on a form approved by and available from the county.

    (b)

    Businesses and practitioners subject to occupation tax pursuant to this article shall submit to the county or make available to the county within 30 days such information as may be required or requested by the county to determine the applicability and amount of the occupation tax or to facilitate levying or collecting the occupation tax.

    (c)

    Authorized employees, agents or officers of the county may inspect the books of any business or practitioner subject to an occupation tax to determine the accuracy of the documents and information submitted by a business or practitioner to the county. Adequate records shall be kept and made available for examination by designated county agents and if, after examination of the books or records, it is determined that a deficiency exists, a penalty of ten percent of the deficiency and interest at the rate of one and one-half percent per month on the amount of the deficiency shall be assessed.

(Amd. of 4-20-10(2))