The tax levied by this article shall be due and payable in monthly installments, on or before the fifteenth day of the month next succeeding the month in which the tax accrued. The seller shall, on or before the fifteenth day of each month, make out and mail to the City Collector a return for the preceding month, in the form prescribed by the City Collector, showing the amount of the tax for which he is liable, and any further information necessary in the computation and collection of the tax which the City Collector may require. A remittance for the amount of the tax shall accompany the return. A monthly return shall be signed by the seller or his duly authorized agent.
(Passed 5-17-82.)