(A) On or before April 30, 1975, each taxpayer shall make a return to the city for the months of January, February, and March, 1975, stating:
(1) His name;
(2) His principal place of business;
(3) His gross receipts during those months upon the basis of which the tax is imposed;
(4) Amount of tax;
(5) Such other reasonable and related information as the corporate authorities may require.
(B) On or before the last day of every month, each taxpayer shall make a like return to the city treasurer for a corresponding one-month period.
(C) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the city treasurer the amount of tax herein imposed; provided that, in connection with any return, the taxpayer may, if he so elects, report and pay an amount based upon his 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 billings and the taxable gross receipts.
(Ord. O-43-74, passed 11-5-74; amend. Ord. 0-17-82, passed 5-18-82)