(A) On or before the last day of each month, each taxpayer shall make a return to the City Treasurer for preceding months stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts during those months 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; and
(6) In the event the amount of tax to be forwarded by the taxpayer to the City Treasurer is less than $10, the taxpayer may forego filing the monthly return and forward the tax return and tax due the city on a quarterly or semiannual basis.
(B) On or before the last day of every month thereafter, each taxpayer shall make a like return to the City Treasurer for a corresponding month.
(C) The taxpayer making the return herein provided for shall, at the time of making such return, pay the City Treasurer, the amount of tax herein imposed; provided that in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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 later payments based upon any differences between such billings, and the taxable gross receipts.
(1999 Code, § 36-3-6) (Ord. 8-98, passed 10-13-1998)