A. On or before July 31, 2010, each taxpayer shall make a return to the village treasurer for the month of June 2010, stating:
1. Taxpayer's name;
2. Location of the taxpayer's principal place of business;
3. The taxpayer's gross receipts during the month upon the basis of which the tax is imposed;
4. The amount of tax; and
5. Such other reasonable and related information as the village may require.
On or before the last day of each month thereafter, each such taxpayer shall file a similar return with the village treasurer, for the corresponding prior month.
B. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the village treasurer, the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts. (Ord. 2010-11, 4-13-2010)