§ 11-4-2. TIME OF PAYMENT.

Latest version.

(A)

Except as provided in Subsection (B), a person against whom a tax is levied and assessed by this chapter shall pay the tax annually, in advance.

(B)

If the payment due date of an occupation tax is otherwise provided by state law, a person shall pay to the City the tax assessed by this chapter at the same time and in the same manner provided by state law.

Source: 1992 Code Section 5-4-2; Ord. 031204-10; Ord. 031211-11.

                    
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