A. The owner or owners of each establishment selling gasoline at retail within the Village shall file tax returns showing tax receipts received with respect to all gasoline sold during each quarter, commencing on and including January 1 through March 31; April 1 through June 30; July 1 through September 30; and October 1 through December 31, upon forms prescribed by the Finance Director. The returns shall be due on or before the fifteenth day of the calendar month succeeding the end of each quarterly filing period. At the time of filing said tax returns, the owner shall pay to the Finance Director all taxes due for the period to which the tax return applies.
B. Any owner of any establishment selling gasoline at retail who, for the preceding quarterly period, has failed to file a proper return or pay the proper amount of tax to the Finance Director may be required by the Finance Director, in his discretion, to file subsequent returns and pay the tax herein imposed on a monthly basis, in which case, payments of the tax shall be made to the Finance Director on or before the fifteenth day of the month succeeding the month for which the tax was due.
C. If for any reason any tax is not paid when due, interest and penalties shall be assessed and paid.
(Ord. 2013-7-10C, 7-10-2013)