(a) The taxes levied hereunder shall be payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue. The taxpayer shall, within one month from the expiration of each quarter, make out a return upon a form prescribed by the Director of Finance, showing the gross proceeds of the sale or gross income of the business, trade or calling and compute the amount of the tax for which he is liable for such quarter, sign and mail the same, together with a remittance in the form required by Section 779.22 for the amount of the tax to the office of the Director of Finance. The Director may require return and payment under this section for other than quarterly periods for any legitimate tax administration purpose. If for any reason it is not practicable for the individual taxpayer to sign the same, the signature may be that of any duly authorized agent.
(Ord. 0-1052. Passed 1-14-03.)
(b) (EDITOR’S NOTE: Former subsection (b) was repealed by Ordinance 0-1708, passed June 28, 2022.)