On or before thirty days after the end of the tax year each person liable for the payment of a tax under Section 737.02 shall make a return showing the gross proceeds of sales or gross income from business, trade or calling and compute the amount of tax chargeable against him in accordance with the provisions of this article, and transmit with his report a remittance in the form required by Section 737.28, covering the residue of the tax chargeable against him in the office of the City Treasurer. Such return shall be verified by the oath of the taxpayer, if made by an individual, or by the oath of the president, vice-president, secretary or treasurer of a corporation, if made on behalf of the corporation. If made on behalf of a partnership, limited liability company, joint venture, association, trust or any other group or combination acting as a unit, any individual delegated by such firm, partnership, limited liability company, joint venture, association, trust or any other group or combination acting as a unit shall make the oath on behalf of the taxpayer. If for any reason it is not practicable for the individual taxpayer to make the oath, the same shall be made by any duly authorized agent. (Ord. 2118. Passed 4-16-09.)