§ 3.20.300. Accelerated returns.

A seller who is required to file a return and pay taxes to the city, who fails for more than thirty days to file a return or pay the taxes due or who has, within a twelve-month period, filed or paid taxes late on two or more occasions, may be required by the finance director to file and pay on a weekly basis; provided, the finance director shall provide to the seller a hearing after reasonable notice of the finance director's intention to require more frequent filing and payment. Unless otherwise required or authorized by the finance director, a seller required to file on a weekly basis shall file a complete return and full payment for the weekly period not later than the fifth business day following the last day of the weekly period. The seller required to file and pay on a weekly basis who fails to file and pay the full amount due within two business days of the date required for such filing and payment or such a seller who files late two or more times during a three-month period, may be required by the finance director to file on a basis more frequent than weekly after written notice of intent and a hearing as provided in this section. The day by which more frequent filings are due shall be established by the finance director.

(Ord. 04-10 § 2 (part), 2004).