Filing Requirements

How Often a Return Must Be Filed
The combined amount of all City taxes an entity owes on average per month determines how often a City return must be filed.

Tax staff reviews filing frequency on an occasional basis, about once every two years, to ensure compliance and then adjusts account filing frequencies.

Advance written notice is given of any change in filing frequency, so it's important that mail from the City is opened and read immediately. It may also be determined in audit that a filing frequency is inappropriate, in which case the audit report will indicate the change. A filer may elect to file more often than required, but not less.

Filing Frequency Requirements
Average Tax Per Month Files This Often Approximate Monthly Sales
$0-$20 Yearly $0-$666
$20.01-$100 Quarterly $667-$3,333
$100.01 and up Monthly $3,334 and up

City Code Section 22-40c

Gross receipts help for bars, festivals, fairs, news racks.