On or before thirty days after the end of the tax year each person liable for the payment of a tax under Section 757.02 shall make a return showing the gross proceeds of sales of gross income of business, trade or calling and compute the amount of tax chargeable against him in accordance with the provisions of this article, and transmit with his report a remittance in the form required by Section 757.26 covering the residue of the tax chargeable against him in the office of the Recorder.