The taxes levied under this article shall be payable in quarterly installments on or before the expiration of thirty days from the end of the quarter in which they accrue. 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 each quarter, sign the same and mail the same, together with a remittance in the form required by Section 745.11, for the amount of the tax to the office of the Director of Finance. The Director of Finance, to insure payment may require return and payment under this article for other than quarterly periods for any legitimate tax administration purpose. If for any reason it is not practicable for the individual taxpayer to make the payment, the same may be made by any duly authorized agent. (Ord. 02-2. Passed 2-7-02.)