4.04.040 Procedure for Payment.
The taxes imposed under this Chapter shall be due and payable monthly and shall be fully paid to the Pierce County Finance Department on or before the last day of the month next succeeding the end of the monthly period in which the tax accrued, and shall be delinquent after that date. The Finance Department shall not be required to accept partial payment of taxes imposed under this Chapter. The taxpayer shall, on or before the last day of said month, make out a return on such forms and setting forth such information as the Finance Department may require showing the amount of the tax for which he is liable for the preceding monthly period, sign and transmit the same to the Finance Department together with a remittance for such amount, provided:
A. Whenever any person, association or organization taxable under this Chapter conducting or operating a taxable activity on a regular basis terminates the business, sells out or otherwise disposes of its business, any tax due under this Chapter shall become due and payable and such taxpayer shall within ten days thereafter make a return and pay the tax due.
B. Whenever it appears to the Finance Department that the collection of taxes from any person, association or organization may be in jeopardy, the Finance Department after not less than ten days notice to the taxpayer, is authorized to require that the taxpayer remit taxes and returns at such shorter intervals than monthly as the Finance Department shall deem appropriate under the circumstances.