(A) On or before June 30, 2010 each taxpayer shall make a return to the City Treasurer for the months of March, April and May of 2010 stating:
(1) His name.
(2) His principal place of business.
(3) His gross receipts during those months based upon the basis of which the tax is imposed.
(4) Amount of tax.
(5) Such other reasonable and related information as the corporate authorities may require.
(B) On or before the last day of every third month thereafter, each taxpayer shall make a like return to the City Treasurer for a corresponding three month period.
(C) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City 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 tax 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. 1401, passed 1-18-10) Penalty, see § 117.99