§ 19-2204.  Reports, Returns and Payment of Tax.
   (1)   Every report and return shall be made upon a form furnished by the Department.
   (2)   Every distributor shall on the twenty-fifth day of each month in which it delivers gasoline within the City of Philadelphia transmit to the Department a return which shall contain the month for which the return is made, the various grades of gasoline delivered by the distributor, the amount of each grade of the gasoline delivered during the month preceding the month for which the return is made, the actual or imputed gross receipts for the delivery thereof, the amount of tax due thereon, and such other information as the Department may require.
   (3)   Every distributor shall maintain records, which shall be made available to the Department upon its request, which shall include, but not be limited to, the location where the delivery was made, to whom it was delivered, the date of delivery, the various grades of gasoline delivered by the distributor, the amount of each grade of the gasoline delivered during the month preceding the month for which the return is made, the method by which actual or imputed gross receipts were determined and such other information as the Department may require.
   (4)   (a)   The first return shall be due on July 25, 1981 for the privilege month of July, 1981 and the tax due shall be based upon the prior month deliveries of gasoline.
      (b)   If a distributor enters the business of delivering gasoline subsequent to July 1, 1981, the first return shall be filed on the twenty-fifty day of the first month subsequent to its entry into business. The first return and tax payment due shall be for both the preceding month and the current month. For the preceding month the tax is based upon the actual or imputed gross receipts derived from the delivery of gasoline within the City of Philadelphia; for the current month the tax is based upon the actual or imputed gross receipts that would have been derived from the delivery of gasoline within the City of Philadelphia in the previous month had the distributor been in business for the entire month.
   (5)   Every distributor, at the time of filing every return required by this Section, shall compute and pay to the Department the tax due by him on the delivery of gasoline during the preceding month or as otherwise provided by subsection 19-2204(4)(b).