5.15.040 Tax to be computed and paid quarterly – Exemptions.
Each of the various taxes imposed by this chapter shall be computed on the basis of activity during each of the following periods of the year:
(1) January 1st through March 31st;
(2) April 1st through June 30th;
(3) July 1st through September 30th;
(4) October 1st through December 31st;
and shall be due and payable not later than 30 days following the end of the period for which it is computed, and the remittance, together with return forms, shall be made to the town of Cathlamet, on or before the last working day of the month next succeeding the quarterly period in which the tax is accrued; provided, that the following exceptions to the 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 of that taxable activity for a period of more than four consecutive weeks, or quits business, sells out or otherwise disposes of the business, or terminates the business, any tax due shall become due and payable, and such taxpayer shall, within 10 working days thereafter, make a return and pay the tax due.
(b) Whenever it appears to the town of Cathlamet that the collection of taxes from any person, association or organization may be in jeopardy, the town of Cathlamet, after not less than 10 days’ notice to the taxpayer, may require the taxpayer to remit taxes and returns at shorter intervals than monthly, as the town of Cathlamet shall deem appropriate under the circumstances.
(c) Whenever reports required by the Washington State Gambling Commission under the provisions of Chapter 9.46 RCW are required on less than a quarterly basis, any person, association or organization under this chapter shall report to the town of Cathlamet on the same basis. (Ord. 341 § 5, 1990)