(a) On or before November 30, 1981, each taxpayer shall make a return to the Village Manager for the months of August, September and October, 1981, stating:
(1) The taxpayer's name;
(2) The taxpayer's principal place of business;
(3) The taxpayer's gross receipts during the months upon the basis of which the tax is imposed;
(4) The amount of the tax; and
(5) Such other reasonable and related information as the corporate authorities may require.
(b) On or before the last day of every month thereafter, each taxpayer shall make a like return to the Manager for the preceding month.
(c) The taxpayer shall, at the time of making the return, pay to the Manager the amount of tax imposed under this chapter, provided that, in connection with any return, the taxpayer may, if he or she so elects, report and pay an amount based upon his or her total billings of business subject to the tax during the period for which the return is made, exclusive of any amount previously billed, with prompt adjustments of later payments based upon any difference between such billings and the taxable gross receipts.
(Ord. 581. Passed 11-9-81.)