On or before April 30, 1984, each person subject to the tax imposed by this chapter shall make a return to the Village Treasurer for the month of March, 1984, stating:
(a) His or her name;
(b) His or her principal place of business;
(c) His or her gross receipts during those months upon the basis of which the tax is imposed;
(d) The amount of tax due; and
(e) Such other reasonable and related information as the corporate authorities may require.
On or before the last day of every month thereafter, each person subject to the tax imposed by this chapter shall make such a return to the Treasurer for a corresponding one-month period.
The person making the return shall, at the time of making such return, pay to the Treasurer the amount of tax due under this chapter, provided that, in connection with a 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 amount previously billed), with prompt adjustments of later payments based upon any difference between such billings and his or her taxable gross receipts.
(Ord. 1984-5. Passed 2-13-84.)