(A) On or before the last day of each month, each taxpayer who has not paid the tax imposed by this chapter to a person delivering electricity as set forth in this chapter and who is not otherwise exempted from paying the tax, shall make a return to the City Collector for the preceding month stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts and/or kilowatt hour usage during the month upon the basis of which the tax is imposed;
(4) The amount of tax; and
(5) Other reasonable and related information as the corporate authorities may require.
(B) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the city the amount of tax herein imposed; 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 differences between the billings and the taxable gross receipts.
(Ord. 99-12, passed 3-23-1999)