Each and every person engaged in a car rental business within the City for the calendar month beginning October 2017, and for each and every calendar month thereafter, shall prepare and file, on or before the 25th of the month following on a form prescribed and furnished by the City Finance Director, a return for the taxable calendar month, and at the same time pay to the City the tax herein imposed. The return shall be verified and sworn to by the officer in charge of the business. The return shall be considered filed on time if mailed in an envelope properly addressed to the City Finance Department, postage prepaid and postmarked before midnight of the 25th of the appropriate month.