A. On or before October 31, 2002, each retailer shall make a return to the city treasurer, for the months of July, August and September 2002, stating:
1. The name of the retailer.
2. The retailer's address for its principal place of business.
3. The retailer's gross receipts during those months upon the basis of which the tax is imposed.
4. The amount of tax.
5. Such other reasonable and related information as the corporate authorities may require.
B. On or before the last day of every third month thereafter, each retailer shall make a like return to the city treasurer for the corresponding three (3) month period. The retailer making the return provided for in this section shall, at the time of making such return, pay the city treasurer the amount of tax imposed by this chapter; provided, that in connection with any return, the retailer 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 due (exclusive of any amounts previously billed) with prompt adjustments of late payments used upon any differences between such billings and the taxable gross receipts. (Ord. 1375, 7-23-2002)