A.   On or before November 30, 1991, each taxpayer shall make a return to the Village Treasurer for the month of October 1991, stating:
      1.   Name;
      2.   Place of business;
      3.   Gross receipts during that 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.   On or before the last day of every month thereafter, each taxpayer shall make a like return to the Village Treasurer for the month preceding. The last such return shall be for the month of December 2020, which shall be due January 31, 2021.
   C.   The taxpayer making the return herein provided for shall, at the time of making such return, pay to the Village Treasurer the amount of tax herein imposed, provided, that in connection with any return the taxpayer may, if the taxpayer so elects, report and pay an amount based on the 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.
(Ord. G-704, 10-8-2002; Ord. G-732, 10-14-2003; Ord. G-763, 10-26-2004; Ord. G-790, 10-25-2005; Ord. G-816, 11-14-2006; Ord. G-841, 10-9-2007; Ord. G-873, 10-28-2008; Ord. G-902, 10-27-2009; Ord. G-936, 10-12-2010; Ord. G-950, 9-27-2011; Ord. G-987, 12-11-2012; Ord. G-1010, 10-8-2013; Ord. G-1038, 10-14-2014; Ord. G-1060, 10-13-2015; Ord. G-1088, 9-27-2016; Ord. G-1115, 10-24-2017; Ord. G-1134, 10-9-2018; Ord. G-1155, 11-26-2019)