A. The reporting and payment period of a taxpayer whose taxable sales do not exceed ten thousand dollars ($10,000.00) per month is a calendar quarter.
B. The Department, if it deems this action necessary in order to ensure payment to or facilitate the collection by the County of the amount of taxes, may require returns and payment of the amount of taxes for periods other than calendar months or quarters, depending upon the principal place of business of the seller, retailer or purchaser as the case may be, or for other than monthly or quarterly periods. (Ord. 106 §6(F), 1989)