The revenue tax imposed herein is payable quarterly. Each payment shall be due on or before the thirtieth day after the end of each quarter for which the payment is made, and shall be calculated on the amounts billed for taxable services within the corporate limits of the city for that quarter. Within thirty (30) days after January 1, April 1, July 1 and October 1 of each year, commencing with October 1996, each public utility affected will file with the city treasurer a report showing its gross receipts for the preceding three (3) calendar months, which report shall, in addition to the amount of gross receipts, show a computation of the tax due. Coincidental with the filing of such report, the public utility shall pay to the city treasurer the amount of the tax thus computed. The city treasurer shall determine the accuracy of the tax computation, and if any errors are found, the same shall be reported to the public utility for correction. If the tax as paid is found to be deficient, the public utility shall promptly remit the difference, and if the tax paid be found excessive, the city shall promptly refund the difference. The records of the public utility pertaining to such report shall be open for inspection by the city council, or its duly authorized representative at all reasonable hours upon the giving of reasonable notice of its intention to inspect such records for the purpose of verifying such report. (Ord. 96-008, 1996)