A. Each and every person operating a commercial establishment within the City for the calendar month beginning July 2016, and for each and every calendar month thereafter, shall prepare and file, on or before the 25th day of the month, or the next business day should the 25th fall on a Federal holiday or weekend, following on a form prescribed by the Finance Director, a return for the taxable calendar month, and at the same time pay to the Finance Director the tax herein imposed. Any return that is remitted via the United State Postal Service shall be postmarked by the 25th day of the month to be considered an on time filing.
B. A commercial establishment may make reports and remittances quarterly in lieu of monthly if their monthly remittance would be $100.00 or less.