763.05 RETURN AND REMITTANCE BY TAXPAYER.
   On or before the expiration of one month after the end of the tax year, each taxpayer shall make a return in the form prescribed by the Recorder for the entire tax year showing his gross income from the supplying of public utility services within this Municipality and compute the amount of tax chargeable against him in accordance with the provisions of this article and deduct the amount of quarterly payments, if any, made pursuant to Section 763.04, and transmit with his return a remittance covering the residue of the tax chargeable against him to the Recorder. Such return shall be signed by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer of a corporation, if made on behalf of/ a corporation. If made on behalf of a firm, partnership, joint venture, association, trust, or by any other group or combination acting as a unit, any individual delegated by such firm, partnership, joint venture, association, trust or any other group or combination acting as a unit, any indivdual delegated by such firm, partnership, joint venture, association, trust or any other group or combination acting as a unit shall sign the return on behalf of the taxpayer.
(Passed 6-6-83.)