(A) On or before September 30, 1998, each taxpayer shall make a return to the Village Treasurer for the month of August, 1998, stating:
(1) Its name;
(2) Its principal place of business;
(3) Its gross receipts during the month upon the basis of which the tax is imposed;
(4) Amount of tax; and
(5) Other reasonable and related information as the Village Treasurer may require.
(B) On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village Treasurer for the month preceding.
(C) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the Village Treasurer the amount of tax herein imposed; provided that in connection with any return the taxpayer may, if the taxpayer so elects, report and pay an amount based upon the taxpayer’s 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.
(D) If it shall appear that an amount of tax based upon gross receipts has been paid which was not due under the provisions of this subchapter, whether as the result of a mistake of fact or an error of law, then the amount shall be credited against any tax due, or to become due, under this subchapter from the taxpayer who made the erroneous payment; provided that no amounts erroneously paid more than three years prior to the filing of a claim therefor shall be so credited.
(Ord. 98-7-1, passed 7-28-1998) Penalty, see § 32.99