3.660 Special Services District Occupancy Fee – Payment.
(1) The occupancy fee imposed pursuant to section 3.650(1) of this code shall be payable in advance on a quarterly basis. The quarters to which this fee applies shall commence January 1, 2001, and every April 1, July 1, October 1, and January 1 thereafter.
(2) The occupancy fee imposed pursuant to section 3.650(2) of this code shall be payable in advance on a quarterly basis. The quarters to which this fee applies shall commence on October 1, 2000, and every January 1, April 1, July 1 and October 1, thereafter.
(3) Payments shall be submitted, together with the occupancy fee report form, by no later than the 10th day of the first month of each quarter.
(4) Payments submitted after the due date, or submitted without the required occupancy report form shall be subject to a delinquency penalty and interest as set forth in section 3.665 of this code. Payments shall be considered timely submitted if personally delivered to the address indicated on the occupancy report form or postmarked on or before the due date.