(A) On or before the last day of each month, each taxpayer who has not paid the tax imposed by this subchapter to a person delivering electricity as set forth in this subchapter and who is not otherwise exempted from paying such tax shall make a return to the City Treasurer for the preceding month stating:
(1) His name.
(2) His principal place of business.
(3) His gross receipts and/or kilowatt-hours usage during the month 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) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the City of Galena, 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.
('69 Code, § 19-49) (Ord. 0-66-17, passed 11-30-66; Am. Ord. O-98-18, passed 8-24-98)