A. Each person or other entity that is subject to the tax imposed by this chapter shall make a tax return as required by this section to the Village Treasurer on or before the last day of each succeeding calendar month stating:
1. Name;
2. Principal place of business;
3. Gross receipts during the prior month upon the basis of which the tax is imposed;
4. Amount of tax;
5. Period for which return is filed; and
6. Such other reasonable and related information as the Village Treasurer may require.
B. Each person making the return shall, at the time of making such return, pay to the Village Treasurer the amount of tax herein imposed.
C. If a person subject to the tax imposed by this chapter has an average monthly tax liability of sixty dollars ($60.00) or less, the Village Treasurer may authorize the person to file the returns to be filed on a quarter annual basis, with the return for January, February, and March of a given year being due on April 30 of such year, with the return for April, May, and June of a given year being due by July 31 of such year, with the return for July, August, and September of a given year being due by October 31 of such year, and with the return for October, November, and December of a given year being due by January 31 of the following year. (Ord. G-1131, 7-10-2018)