The owner and the operator of each retail food facility and retail liquor facility within the city shall jointly and severally file a sworn return with the city treasurer for each such facility. Said return shall be prepared and submitted on forms prescribed by the city. Said return shall be filed by the filing date or postmarked on the filing date (either of which shall constitute timely payment), and at the same time and intervals and frequencies as the retailers' occupational tax form, form ST-1, is due to be filed with IDOR. Said return shall also be accompanied by payment to the city of all taxes imposed by this section 3-4-10 which are due and owing for the period covered by said return. Said return shall also be accompanied with a copy of the return filed with IDOR covering the same reporting period. (Ord. 0-09-16, 3-21-2016)