(A) Except as otherwise provided in this section, every retailer required or authorized to collect the tax imposed by this subchapter shall, on or before the last day of each calendar month, file a return for the proceeding calendar month with the village. The return shall be filed on forms prescribed by the village and shall furnish such information as the village may reasonably require.
(B) Notwithstanding any other provision in this subchapter concerning the time within which a retailer may file his or her return, in the case of any retailer who ceases to engage in a kind of business which makes him or her responsible for filing returns under this subchapter, the retailer shall file a final return required by this subchapter with the village not more than one month after discontinuing the business.
(C) Where the same person has more than one business registered with the village under separate registrations as required by this subchapter, that person may not file each return that is due as a single return covering all registered businesses but shall file separate returns for each registered business.
(D) Refunds to purchasers made by the retailer during the preceding return period, on account of tangible personal property returned to the seller, shall be allowed as a deduction, if the retailer has therefore included the receipts from the sale in a return filed by him or her and had remitted the tax from the sale in a return filed by him or her and had remitted the tax imposed by this subchapter with respect to those receipts.
(E) Where the retailer is a corporation, the return filed on behalf of the corporation shall be signed by the president, vice-president, secretary, or treasurer, by the properly accredited agent of the corporation, the chief executive officer or highest ranking manager.
(F) The president, vice-president, secretary, treasurer, chief executive officer, proprietor, owner, or highest ranking manager shall sign any return required to be filed under this section to certify the accuracy of the information contained therein. Any person who willfully signs any return containing false or inaccurate information shall be guilty of a violation of the subchapter and punished accordingly. The return forms prescribed by the village shall include a warning that the person signing the return may be personally liable for a penalty as provided by this subchapter.
(Ord. 940, passed 4-21-97)