(a) The taxes levied hereunder shall be due and payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue. The taxpayer shall, within one month from the expiration of each quarter, make out an estimate of the tax for which he is liable for such quarter, sign the same, and mail the same together with a remittance, in the form required by Section 755.06 of the amount of the tax to the City.
(b) Any other provision of this article notwithstanding, the Finance Director may require the return and payment under this section for periods other than quarter-year periods for any legitimate tax administration purposes. (Ord. 2002-10. Passed 5-9-02.)