(A) Every person required to collect and remit the tax imposed by this subchapter shall on a monthly basis file a return in a form prescribed by the Village Treasurer. The return and the accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under § 35.05.
(B) On or before the last day of each month, each taxpayer who has not paid the tax imposed by this subchapter to a person delivering electricity as set forth in § 35.05 and who is not otherwise exempted from paying the tax shall file a return in the form prescribed by the Village Treasurer.
(C) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the village 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 the billings and the taxable gross receipts.
(Ord. 844, passed 2-8-1999; Ord. 850, passed 4-12-1999)