On or before the last day of each month, each person maintaining a place of business in this state who delivers the electricity to the purchaser, in the case of the tax imposed by § 33.081(A) above, and each taxpayer, in the case of the tax imposed by § 33.081(B) above, shall make a return to the city for the preceding month stating:
(A) Its name;
(B) Its principal place of business;
(C) Its gross receipts or kilowatt-hour usage, as applicable, during the month upon the basis of which the tax is imposed;
(D) Amount of tax;
(E) Other reasonable and related information as the corporate authorities may require; and
(F) Each person making the return herein provided for shall, at the time of making the return, pay to the city, the amount of tax herein imposed; provided that in connection with any return, the person 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 the billings, and the taxable gross receipts or kilowatt-hour usage, as applicable.
(Ord. 2006-12-0078O, passed 12-12-2006)