§ 45.072 TAX RETURNS.
   (A)   Every person required to collect the tax herein imposed shall on or before the last day of each month, file a return with the Comptroller’s office of the city along with payment of the tax due.
   (B)   If the monthly liability does not exceed $20, the Comptroller may authorize an annual return and payment with a fiscal year ending January 31.
   (C)   Any person or entity liable for the tax herein imposed and which shall discontinue business during the fiscal year, must file a return within 30 days of the date that business ceased.
(1980 Code, § 17.503) Penalty, see § 45.999