How often is the tax due?

Returns must be submitted to the City each month.  The tax is due on or before the last day of each month, calculated based on gross receipts of the immediately preceding month.  For example, tax due on the gross receipts for November would be due by December 31st. Mailed returns postmarked by the last day of the month will be considered timely filed.

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1. How is the GBOT calculated?
2. Does the GBOT apply to restaurants and drinking places within Enhanced Employment Area 1 (EEA 1)?
3. What is the tax rate?
4. How often is the tax due?
5. What is the administration allowance?
6. How is the tax to be remitted to the City?
7. My business’s gross receipts for retail sales and/or entertainment sales was $0 for this month, do I still have to complete a remittance form?
8. Can I pay the GBOT online?
9. Where can I find additional remittance forms?
10. Who can I contact if I still have questions?