§ 7-414. DUE DATE.

Latest version.

(a) The taxes imposed by this article are due and payable to the Controller quarterly on or before the last day of the month next succeeding each quarterly period, said quarterly periods being from January 1 to March 31; April 1 to June 30; July 1 to September 30; and October 1 to December 31 of each year.

(b) The Controller for good cause may extend for not more than thirty days the time for making any return or paying any sum required to be paid hereunder. The extension may be granted at any time, provided a written request therefor is filed with the Controller prior to the delinquency date. (Orig. Ord. 3669; Am. Ord. 5308, 1958).

                    
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