3-1-5: PAYMENT PERIODS; RETURN REQUIREMENTS:
The tax imposed by section 3-1-3 of this chapter shall be due and payable quarterly on November 15 of each year for the period ending September 30; on February 15 of each year for the period ending December 31 of the preceding year; on May 15 of each year for the period ending March 31 of such year; and on August 15 of each year for the period ending June 30 of such year. On or before the due date, the taxpayer shall file with the city treasurer a written return, upon such forms and setting forth such information as the city treasurer reasonably requires, together with the payment of the amount of the tax. (Ord. 958, 7-9-2014)