A. On or before the last day of each month, each taxpayer who has not paid the tax imposed by this section 2-3-7 to a person delivering electricity as set forth in section 2-3-7-5 of this chapter and who is not otherwise exempted from paying such tax shall make a return to the Village Treasurer for the preceding month stating:
1. His name.
2. His principal place of business.
3. His gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed.
4. Amount of tax.
5. Such other reasonable and related information as the Corporate Authorities may require.
B. The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village of Green Oaks, the amount of tax herein imposed; provided that in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his 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 late payments based upon any differences between such billings, and the taxable gross receipts.
C. Every tax collector and every taxpayer required to pay the tax imposed by this section 2-3-7 shall keep accurate books and records of its business or activity, including contemporaneous books and records denoting the transactions that gave rise, or may have given rise, to any tax liability under this section 2-3-7. The books and records shall be subject to and available for inspection at all reasonable times during business hours of the day and upon reasonable notification by the Municipality. (Ord. 2017-O-06, 5-24-2017)