(A) On or before the last day of each month, each tax collector shall make a return to the city Director of Finance and Information Systems for the preceding month stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts and/or kilowatt-hour usage during the month 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 tax collector making the return herein provided for shall, at the time of making such return, pay to the city the amount of tax herein imposed; provided that in connection with any return, the taxpayer or tax collector 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 amounts 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 electricity fails to collect the tax 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 date of the month following the month during which the electricity is used or consumed.
(D) Every tax collector 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 at all times during business hours of the day.
(Ord. 15-3492, passed 7-6-2015)