The tax commission, if it deems it necessary in order to ensure payment to or facilitate the collection by the county of the amount of taxes, may require returns and payment of the amount of taxes for monthly periods other than calendar months, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than monthly periods. (MC Ord. 85A §3, 1981: MC Ord. 39A §75, 1971)