(A) (1) On or before December 31 of each year, each taxpayer shall make a return to the City Treasurer for the months of August, September and October of said year, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts during those months upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) Such other reasonable and related information as the corporate authorities may, from time to time, require.
(2) Effective January 2010 and 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’s period. Any amounts previously due to be paid quarterly shall be due and paid by the taxpayer by the last day of the month of January 2010.
(B) The taxpayer making the return herein provided for shall, at the time of making such 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 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.
(Prior Code, § 36.063) (Ord. 86-O-1232, passed - -1986; Ord. 93-O-1475, passed 6-16-1993; Ord. 10-O-1965, passed 1-6-2010)