On or before the last day of each calendar month, every retailer maintaining a place of business in this State and every retailer authorized by the Director to collect the tax imposed by this Chapter shall file with the Department a remittance return and remit all applicable tax for the preceding calendar month. The return shall be filed on a form prescribed by the Director, containing such information as the Director may reasonably require. (Ord. 93-20, 8-10-93)