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
| $0-$20 | Yearly | $0 - $571 |
| $20.01-$100 | Quarterly | $572 - $2,857 |
| $100.01 and up | Monthly | $2,858 and up |
Due Date
- 20th of the month (or next business day if a holiday or weekend)
- Postmark rule applies
Resources
City Code Section 22-40c