On or before the expiration of one month after the end of the tax year, each person liable for the payment of a tax under this article shall make a return for the entire tax year showing the gross proceeds of sales or gross income of business, trade or calling, and compute the amount of tax chargeable against him in accordance with the provisions of this article. After deducting the amount of quarterly payments, as provided in Section 757.15, if any, his report, with a remittance covering the remainder of the tax due, shall be transmitted to the office of the City Clerk. Such remittance shall be made by bank draft, certified check, money order, certificate of deposit or in lawful money of the United States. The City Clerk shall pay the moneys into the City Treasury to be kept and accounted for as provided by law.
The return shall be signed and verified under oath by the taxpayer, if made by an individual, or by the president, vice president, secretary or treasurer if made on behalf of a corporation. If made on behalf of a partnership, joint venture, association, trust or any other group or combination acting as a unit, any individual delegated by such firm, group or unit shall sign the return on behalf of the taxpayer.
The assessment of taxes made and the returns required under this article shall be for the calendar year ending December 31. If the taxpayer, in exercising a privilege taxable under this article, keeps his books reflecting the same on a basis other than the calendar year, he may, with the written consent of the City Clerk, make his annual returns and pay taxes for the fiscal year covering his accounting period as shown by the methods of keeping his books.
(Ord. 77-30. Passed 12-19-77.)