(A) At the time the return is filed, the operator shall remit the full amount of the tax collected to the Tax Collector.
(B) The Tax Collector may establish shorter, longer or other reporting periods for any certificate holder if he deems it necessary or expedient in order to issue collection of the tax.
(C) The Tax Collector may require further information in the return.
(D) Returns and payments are due immediately upon cessation of business for any reason.
('81 Code, § 3.20.110)