(A) On or before the last day of each month, each taxpayer shall make a return to the City Treasurer for the preceding month stating:
(1) Taxpayer’s name;
(2) Taxpayer’s principal place of business;
(3) Taxpayer’s gross receipts during those months upon the basis of which the tax is imposed;
(4) Amount of tax; and
(5) Such 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 such return, pay to the City Treasurer, the amount of tax herein imposed; provided that, in connection with any return, the taxpayer may, if the taxpayer so elects, report and pay an amount based upon the taxpayer’s 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 such billings and the taxable gross receipts.
(Prior Code, § 37.065) (Ord. 2706, passed 7-9-1985) Penalty, see § 37.999