Every taxpayer who is self-employed, or whose tax for any other reason is not collected under § 36.078, shall file a return on a form prescribed by the Occupation Tax Collector and shall pay the tax directly to the Occupation Tax Collector. Each such taxpayer who first becomes subject to the tax on or before April 30 shall file the return and pay the tax on or before July 31, October 31 and January 31 of current years, whichever of such payment dates first occurs at least 30 days after the taxpayer first becomes subject to the tax.
(Ord. 865, passed 11-20-1968)