(A) Every person receiving any payments for admission or fees, taxable under this chapter, shall, on or before the tenth day of each calendar month, make a return in duplicate under oath to the Clerk-Treasurer in such form as the Clerk-Treasurer may prescribe, showing the number of taxable admissions issued or disposed of and/or the amount of taxable dues and/or fees collected during the preceding calendar month, the amount of tax hereby imposed on the same, and any other facts and information as the Clerk-Treasurer may require in the form of returns prescribed by him or her; one copy of the return shall be for the use of the Clerk-Treasurer and the other shall be filed by the Clerk-Treasurer in the municipal office.
(B) Each person making such return shall at the time of making the same pay the amount of taxes shown thereby to the Clerk-Treasurer. These payments shall be paid into the municipal treasury. The Clerk-Treasurer may adopt uniform rules and regulations not inconsistent with this section governing the method of making returns and payments.
(C) If the tax imposed by this chapter is not paid when due, there shall be added, as a part of the tax, interest at the rate of 1% a month from the time when the tax became due until paid.