Within forty five (45) days after the end of each calendar quarter after the effective date of the tax levied in this chapter, each utility company subject to this chapter shall file with the town clerk-treasurer, in such form as the clerk- treasurer may require, a statement showing the total gross receipts as prescribed in section 3-1-1 of this chapter during the preceding calendar quarter. Such statement shall be accompanied by the payment to the clerk-treasurer of the tax due for the period covered by the statement. (1993 Code § 3.08.030)