(A) On or before the last day of each month, each taxpayer, in the case of the taxes imposed under §§ 35.302 and 35.323, shall make a return to the City Comptroller for the preceding month stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts during those months upon the basis of which the tax is imposed;
(4) Amount of tax; and
(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 Comptroller the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if he or she so elects, report and pay an amount based upon his or her total billings of business subject to the tax during the period for which the return is made (exclusive of any amount previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts.
(C) If the person delivering gas fails to collect the tax imposed under § 35.302 , from the purchaser or is excused from collecting the tax, then the purchaser shall file the return as set forth in division (A) above and pay the tax directly to the City Comptroller on or before the last day of the month following the month during which the gas is used or consumed.
(D) Every taxpayer, or purchaser under the terms of § 35.304(C), required to pay the tax imposed by this subchapter shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that give rise or may have given rise, to any tax liability under this chapter. The books and records shall be subject to and available for inspection by the city at all times during business hours.
(Ord. 15-3493, passed 7-6-2015)