The taxes levied under this article shall be payable in quarterly installments on or before the expiration of thirty days from the end of the quarter in which they accrue. The taxpayer shall, within thirty days from the expiration of each quarter, make out an estimate of the tax for which he is liable for such quarter, and mail the same, together with a remittance in the form required by Section 757.26 for the amount of the tax to the office of the Recorder. The Recorder, if he deems it necessary to insure payment of the tax, may require return and payment under this section for other than quarter year periods.