3.18.100 Tax to be Computed and Paid Quarterly - Exceptions:
Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter year. They shall be due and payable in quarterly installments, and the remittance, together with return forms, shall be made to the City of Moses Lake, Washington. This shall be done on or before the last day of the month next succeeding the quarterly period in which the tax is accrued; that is, on January 31st, April 30th, July 31st, and October 31st of each year. The following exceptions to this payment schedule shall be allowed or required:
A. Whenever any person, association, or organization taxable under this chapter conducting or operating a taxable activity on a regular basis discontinues operation for a period of more than four (4) consecutive weeks, or quits business, sells out, or otherwise disposes of the business, or terminates the business, any tax due shall become payable, and such taxpayer shall within ten (10) days make a return and pay the tax.
B. Whenever it appears to the Finance Director that the collection of taxes from any person, association, or organization may be in jeopardy, the Finance Director, after not less than fifteen (15) days’ notice to the taxpayer, may require the taxpayer to remit taxes and returns at whatever intervals the Finance Director shall deem appropriate under the circumstances.
C. Whenever reports required by the State Gambling Commission under the provisions of RCW Chapter 9.46 are required on less than a quarterly basis, any person, association, or organization taxable under this chapter shall report to the city on the same basis. (Ord. 918, 1979)