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(A) The annual tax provided under § 38.30 shall be payable quarterly and placed in the General Fund of the city.
(B) Every person, firm association or corporation subject to the provisions thereof shall, with the payment, furnish a statement of all gross receipts from residential and commercial sales, power, light, heat, gas or water, within the city during the period for which the report is made.
(C) The statement and payment shall be made to the City Clerk not later than 30 days after the expiration of the quarterly period when due.
(Prior Code, § 8-202)