§ 886.05 RETURN AND PAYMENT.

   (A)   On or before the last day of March, 1988, every taxpayer shall make a return to the Treasurer for the month of January, 1988, stating:

      (1)   His or her name;

      (2)   His or her principal place of business;

      (3)   His or her gross receipts during those months upon the basis of which the tax is imposed;

      (4)   The amount of tax due; and

      (5)   Other reasonable and related information as the corporate authorities may require.

   (B)   Not more than 30 days after the last day of every month thereafter, each taxpayer shall make a like return to the Treasurer for a corresponding one-month period.

   (C)   The taxpayer, at the time of making the return, shall pay to the Treasurer the amount of tax imposed under this chapter, provided that in connection with any return the taxpayer may, if he or she so elects, report and pay an amount based upon his or her total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any difference between the billings and the taxable gross receipts.

(Ord. 87-52, passed 10-27-1987)