(a) When a taxpayer does not pay the tax imposed by this chapter to a retailer, the taxpayer shall file with the Village a tax return and pay the tax upon that portion of gross charges paid to the retailer during the preceding calendar month on or before the last day of the month following that month. The return shall be filed on a form prescribed by the Village.
(b) When a taxpayer pays the tax imposed by the chapter directly to the Village, the Village, at the request of the taxpayer, shall issue an appropriate receipt to the taxpayer showing the amount of tax paid.
(Ord. 788. Passed 6-28-93.)