3-40-320 Taxpayer's return – Contents.

   Every taxpayer shall on a monthly basis file with the comptroller a return containing the following information:

      (1)   Taxpayer's name;

      (2)   The address of taxpayer's principal place of business in the city;

      (3)   Taxpayer's gross receipts;

      (4)   Deductions allowed by law and this ordinance;

      (5)   Amount of tax computed on Item 3 less Item 4;

      (6)   Credits on amount of tax (Item 5) allowed by law and this ordinance;

      (7)   Amount of tax payable with return (Item 5 less Item 6);

      (8)   Such other reasonable information as the comptroller may require.

   Such return and accompanying remittance shall be due on or before the 15th day of the second month following the month for which the return and remittance is made. In making such return the taxpayer shall determine the value of any consideration other than money received by the taxpayer and such value shall be included in the return. Such determination shall be subject to review and revision by the comptroller in the manner hereinafter provided for the correction of returns.

(Prior code § 132-32; Amend Coun. J. 11-14-91, p. 7458; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)