Ordinance amending the Business and Tax Regulations Code to modify the quarterly filing and payment requirements for payroll expense taxes and gross receipts taxes, to clarify the requirements for obtaining a return filing extension, and to expressly permit taxpayers to apply refunds of the business registration fee, the payroll expense tax, and the gross receipts tax to subsequent tax periods.

Committee

Clerk of the Board

Requested by

Treasurer-Tax Collector

Introduced

November 29, 2016

On agenda

November 29, 2016

Passed

February 10, 2017

Enacted

February 10, 2017

Enactment no.

026-17