(A) Returns for supply of natural gas.
(1) On or before the last day of every month following March 1995, every taxpayer shall make a return to the Village Comptroller/Manager for the preceding month, stating:
(a) His or her name;
(b) His or her place of business;
(c) His or her gross receipts during those months upon the basis of which the tax is imposed;
(d) Amount of tax; and
(e) The other reasonable and related information as the Village authorities may require.
(2) The taxpayer making the return herein provided for shall, at the time of making that return, pay to the Village Treasurer the amount of tax herein imposed; provided, 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 amounts previously billed).
(B) Returns for electricity.
(1) Every tax collector shall on a monthly basis file a return in a form prescribed by the Village Comptroller/Manager. The return and accompanying remittance shall be due on or before the last day of the month following the month during which the tax is collected or is required to be collected under this subchapter.
(2) If the person delivering electricity fails to collect the tax from the purchaser or is excused from collecting the tax under § 36.052, then the purchaser shall file a return in a form prescribed by the Village Comptroller/Manager and pay the tax directly to the Village on or before the last day of the month following the month during which the electricity is used or consumed.
('73 Code, § 31-51) (Ord. 76-1193, passed 8-5-76; Am. Ord. 95-1907, passed 1-24-95; Am. Ord. 98-2127, passed 7-28-98)