The taxes levied under this article shall be payable in quarterly installments on or before the expiration of 30 days from the end of the quarter in which they accrue. The taxpayer shall, within 30 days from the expiration of each quarter, make out a return upon a form prescribed by the Recorder, showing the gross income of business, trade or calling and compute the amount of tax for which he or she is liable for each quarter, sign the same and mail the same, together with a remittance in the form required by § 745.08 of this article, for the amount of the tax to the office of the Recorder. The Recorder may allow a taxpayer that owes less than $100 quarterly to request that a yearly return be made. The Recorder, if he or she deems it necessary to ensure payment of the tax, may require return and payment under this section for other than quarterly periods. If, for any reason, it is not practicable for the individual taxpayer to make the oath, the same may be made by any duly authorized agent.
(Ord. passed 6-30-1971; Ord. 1990-05, passed 6-12-1990; Ord. 2001, passed 3-27-2001)