(A) On or before the last day of each month, each taxpayer who has not paid the tax imposed by this subchapter to a person delivering electricity as set forth in this subchapter, and who is not otherwise exempted from paving this tax, shall make a return to the City Clerk for the preceding month stating:
(1) Name;
(2) Principal place of business;
(3) Gross receipts and/or kilowatt-hour usage during the month 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 the 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 these billings and the taxable gross receipts.
(1969 Code, § 24-78) (Ord. 1999-10, passed 4-12-1999)