(A) On or before the last day of March, 1982, every taxpayer shall make a return to the Treasurer for the month of January, 1982, stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts during the 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) Not more than 30 days after the last day of every month thereafter, each taxpayer shall make a like return to the Treasurer for a corresponding one- month period.
(C) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the 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 billing 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 in the taxable gross receipts.
(`70 Code, § 20-26) (Ord. 321, passed 10-13-81)