The taxes levied under this article shall be payable semi-annually. The taxpayer shall within thirty days from and after the expiration of such half-year of the tax year make a return under oath to the Town Recorder showing the gross proceeds of the sales or gross income of the business, trade, calling, profession or other activity or the net income therefrom, as the case may be, for such half-year and compute the amount of the tax chargeable against him in accordance with the provisions of this article. Forms for making such returns may be obtained by request at the office of the Town Recorder. The returns required to be made under this article shall not be open to public inspection and shall be treated as confidential and the Town Recorder, or any other officer or employee of the Town shall not disclose to the public, or to any person, directly or indirectly any information or date contained in said individual returns except as such disclosures may be deemed necessary by the Town Recorder or the enforcement of the provisions of this article, in the punishment of violations thereof, or in the investigations of any supposed violation of the same, and a failure to comply with this provision shall be a violation of this article and subject the violator to the penalties hereinafter provided.
The Town Recorder, if he deem it necessary to insure the payment of the tax, may require the filing of a return and payment of the tax due by any taxpayer under this article more often than each six months and other than semi-annually, especially where the Town Recorder shall be of the opinion that the transitory business or non-residence of the taxpayer shall require filing of return and payment of the tax at more frequent intervals.
Oaths to such returns may in proper cases be made by an officer, a corporation, a partner of a firm, or by agent or attorney, or other person familiar with the business of taxpayer and having knowledge thereof.
The amount of any tax due shall accompany the return filed and payment thereof to the Town Recorder shall be made in lawful money of the United States, by bank draft, money order, certified check, cashiers check or certificate of deposit, which sums shall be paid into the treasury of the town and accounted for as provided by law.
(Passed 10-23-56.)