§ 199.05 Returns
   (a)   On or before the twentieth day of April in each year, every owner of a coin operated amusement device taxable under this chapter shall file a return with the Commissioner, on a form prescribed by the Commissioner, showing the number and type of any coin operated amusement devices subject to tax under this chapter owned and/or being maintained by such person, and such other information as the Commissioner may require. The Commissioner may provide by regulation that returns be filed at other times, and upon such dates as the Commissioner may specify, and may provide that a return be filed within a stated time after any such device is replaced, or moved from the premises where it has been located, or after any change in the ownership of such device.
   (b)   If a return required by this section is not filed, or if a return when filed is incorrect or insufficient on its face, the Commissioner shall take the necessary steps to enforce the filing of such a return or of a corrected return.
(Ord. No. 518-91. Passed 6-17-91, eff. 6-20-91)