On or before the last day of February, and on or before the last day of every month thereafter, the tax imposed under this chapter on telecommunications retailers shall be returned with appropriate forms and information as required by the department pursuant to the Illinois Simplified Municipal Telecommunications Tax Act (Public Act 92-526, section 5-50) and any accompanying rules and regulations created by the department to implement the Act. (Ord. 04-19, 10-4-2004)