The taxes due hereunder shall be due and payable as follows:
(a) For taxpayers whose tax under this article exceeds one thousand dollars ($1,000) per month, the tax should be due and payable in monthly installments on or before the last day of the month following the month in which the tax accrued. The taxpayer shall, on or before the last day of each month, make out a return upon a form prescribed by the Director of Finance showing the gross proceeds of sales or gross income of business, trade or calling and compute the amount of tax for which he is liable for the preceding month, sign the return and mail it, together with a remittance in the form required by Section 737.22, for the amount of the tax to the office of the Director of Finance.
(b) For taxpayers whose tax under this article does not exceed one thousand dollars ($1,000) per month, the tax shall be due and payable in quarterly installments within thirty days from the end of the quarter in which it accrued. The taxpayer shall, within thirty days from the expiration of each quarter, make out a return upon a form prescribed by the Director of Finance showing the gross proceeds of sales or gross income of business, trade, or calling and compute the amount of tax for which he is liable for such quarter, sign the return and mail it, together with a remittance in the form required by Section 737.22, for the amount of the tax to the office of the Director of Finance.
(c) The Director of Finance, if he deems it necessary to insure payment of the tax, may require a return and payment under this section on other than quarterly periods.
(d) If for any reason it is not practicable for the individual taxpayer to make the oath, the oath may be made by any duly authorized agent.
(8-8-78)