(A) On or before the last day of each month, each taxpayer who has not paid the tax imposed by this subchapter to a person delivering electricity as set forth in § 36.090 and who is not otherwise exempted from paying such tax shall make a return to the Village Treasurer for the preceding month stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts and/or kilowatt-hour usage during the month upon the basis of which the tax is imposed;
(4) Amount of tax; and
(5) Such other reasonable and related information as the corporate authorities may require.
(B) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the village, the amount of tax herein imposed; provided that in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her 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 adjustments of later payments based upon any differences between such billings, and the taxable gross receipts.
(1999 Code, § 36-4-8) (Ord. 99-104, passed 5-11-1999)