The tax imposed by this chapter shall be due and payable to the state tax commission on a quarterly basis on or before the thirtieth day of the month immediately following the calendar quarterly period for which the tax is imposed, or as otherwise required by the state tax commission. Every person or business assessed a tax by this chapter shall file with the state tax commission a tax report with applicable schedules at the same time as the tax due date or as otherwise required by the state tax commission. (Ord. 971, 5-31-2011)