(A) The tax provided for in § 121.01 shall be, unless collection is excepted until a later date by law, be collected as follows herein.
(1) The tax imposed by § 121.01 shall be based on the gross receipts, as herein defined, actually paid to the person, as herein defined, for services billed on or after the first day of December, 1999. On or before the last day of January, 2000, the person shall make a return to the village for the month of December, 1999 stating:
(a) The company and/or individual's name;
(b) The principal place of business;
(c) The gross receipts collected during those months upon the basis of which tax is imposed;
(d) The amount of the tax due;
(e) Such other reasonable and related information as the village may require.
(B) On or before the last day of every month thereafter, a like return shall be made to the Village Clerk for the preceding month.
(C) The return shall be accompanied by the amount of tax herein imposed; provided that an amount based upon total billings during the period for which the return is made (exclusive of any amounts previously billed, may be made with adjustments of later payments based upon any differences between such billings and the taxable gross receipts to follow.
(Ord. 99-17a, passed 11-15-99; Am. Ord. 02-15, passed 9-16-02)