(A) On or before the last day of each month, each taxpayer shall make a return to the City Treasurer for the preceding month, stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts during those months 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) The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city the amount of tax herein imposed; provided that, in connection with any return, the taxpayer 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 such billings and the taxable gross receipts.
(1999 Code, § 35.89) (Ord. 3093, passed 2-19-2002; Ord. 4193, passed 9-20-2021)