A. On or before the last day of the month following each reporting period, a return for the preceding period must be filed with the Department in such form as the Department may prescribe.
B. For purposes of the sales tax a return must be filed by every seller. For purposes of the use tax a return must be filed by each retailer maintaining a place of business in this County and by every person purchasing tangible personal property, the storage, use or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax.
C. Returns must be signed by the person required to file the return or by his authorized agent but need not be verified by oath. (Ord. 106 §6(B), 1989)