(A) On or before the last day of each month, each utility as defined herein shall make a return to the City Collector for the immediately preceding month stating:
(1) The name of the utility.
(2) The principal place of business of the utility.
(3) The gross receipts of the utility during those months upon the basis of which the tax is imposed hereby.
(4) The amount of tax due the city.
(5) Such other reasonable and related information as the corporate authorities of the city may require.
(B) The taxpayer making the return herein provided shall, at the time of making such return, pay to the City Collector the amount of tax imposed; provided that in connection with any return the taxpayer may, if he so elects, report and pay an amount based upon his 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 adjustment of later payments based upon any differences between such billings and the taxable gross receipts.
(Ord. 627, passed 9-2-81; Am. Ord. 866, passed 5-15-96; Am. Ord. 1082, passed 9-18-02)