§ 35A-5 WITH RESPECT TO THE TAXES IMPOSED PURSUANT TO § 35A-2 (a) OF THIS ARTICLE, RETURNS TO BE FILED; PAYMENT OF TAX.

   (a)   On or before the last day of August, 1983, each taxpayer shall make a return to the village treasurer for the month of July, 1983, stating taxpayer's:

      (1)   Name;

      (2)   Principal place of business;

      (3)   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)   On or before the last day of every month thereafter, each taxpayer shall make a like return to the village treasurer for the preceding one-month period.

   (c)   The taxpayer shall, at the time of making such return, pay to the village treasurer, the amount of tax imposed by this article; 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 amounts previously billed) with prompt adjustments of later payments based upon any differences between such billings and the taxable gross receipts.

(Ord. No. 92-28-1894; Ord. No. 2000-34-3016)