The commercial stable entertainment tax shall be remitted monthly by the owner or operator of a commercial stable on or before the twentieth day of the calendar month following the last calendar month in which the tax should have been collected by the commercial stable owner or operator. The monthly remittance by the commercial stable owner or operator shall include all of the commercial stable entertainment tax that should have been collected by the commercial stable owner or operator during the preceding month. (1968 Code §3-201; Ord. 77-125; Ord. 01-42)