A. When a taxpayer does not pay the tax imposed by this chapter to a retailer, the taxpayer shall file with the city a tax return and pay the tax upon that portion of gross charges paid to the retailer during the preceding calendar month on or before the last day of the month following that month.
B. The return shall be filed on a form prescribed by the city containing such information as may be reasonably required, including:
1. Name and address of taxpayer;
2. The gross receipts during the month upon the basis of which the tax is imposed;
3. Amount of tax; and
4. Such other reasonable and related information as the city may require.
(Ord. 2003-4, 2002).