The taxes due hereunder shall be due and payable as follows:
(A) For taxpayers whose tax under this subchapter exceeds an amount set by Council from time to time per month, the tax should be due and payable in monthly installments on or before the last day of the month following the month in which the tax accrued. The taxpayer shall, on or before the last day of each month, make out a return upon a form prescribed by the City Treasurer showing the gross proceeds of sales or gross income of business, trade or calling and compute the amount of tax for which he or she is liable for the preceding month, sign the return and mail it, together with a remittance in the form required by § 110.32 of this chapter, for the amount of the tax to the office of the City Treasurer;
(B) For taxpayers whose tax under this subchapter does not exceed an amount set by Council from time to time per month, the tax shall be due and payable in quarterly installments within 30 days from the end of the quarter in which it accrued. The taxpayer shall, within 30 days from the expiration of each quarter, make out a return upon a form prescribed by the City Treasurer showing the gross proceeds of sales or gross income of business, trade or calling and compute the amount the tax for which he or she is liable for such quarter, sign the return and mail it, together with a remittance in the form required by § 110.32 of this chapter, for the amount of the tax to the office of the City Treasurer;
(C) The City Treasurer, if he or she deems it necessary to ensure payment of the tax, may require a return and payment under this section on other than quarterly periods; and
(D) If for any reason it is not practicable for the individual taxpayer to make the oath, the oath may be made by any duly authorized agent.
(Prior Code, § 745.15) (Ord. passed 10-21-1980)