A. For the purposes of the sales tax, the return must show the gross receipts of the seller during the preceding reporting period. For purposes of the use tax, in case of a return filed by a retailer, the return must show the total sales price of the property sold by him, the storage, use or consumption of which property became subject to the use tax during the preceding reporting period.
B. In case of a return filed by a purchaser, the return must show the total sales price of the property purchased by him, the storage, use or consumption of which became subject to the use tax during the preceding reporting period.
C. The return must also show the amount of the taxes for the period covered by the return and such other information as the Department deems necessary for the proper administration of the Relief Tax Ordinance. (Ord. 106 §6(C), 1989)