(a) The taxes levied under this article shall be payable semiannually. The taxpayer shall, within thirty days from and after the expiration of each half-year of the tax year, make a return under oath to the Town Recorder showing the gross proceeds of the sales or gross income of the business, trade, calling, profession or other activity or the net income therefrom, as the case may be for such half-year and compute the amount of the tax chargeable against him in accordance with the provisions of this article. Forms for making such returns may be obtained by request at the office of the Town Recorder. The returns required to be made under this article shall not be open to public inspection and shall be treated as confidential, and the Town Recorder or any other officer or employee of the Town shall not disclose to the public or to any person, directly or indirectly, any information or data contained in such individual returns, except as such disclosures may be deemed necessary by the Town Recorder in the enforcement of the provisions of this article, in the punishment of violation thereof or in the investigation of any supposed violation of the same, and a failure to comply with the provisions shall be a violation of this article and subject to the violator to the penalties hereinafter provided.
(b) The Town Recorder, if he shall deem it necessary to insure the payment of the tax, may require the filing of a return and payment of the tax due by any taxpayer under this article more often than each six months and other than semiannually, especially where the Town Recorder shall be of opinion that the transitory business or nonresidence of the taxpayer shall require filing of a return and payment of the tax at more frequent intervals.
(c) Oaths to such returns may in proper cases be made by an officer of a corporation, a partner of a firm or by an agent or attorney or other person familiar with the business of the taxpayer and having knowledge thereof.
(d) The amount of any tax due shall accompany the return filed, and payment thereof to the Town Recorder shall be made in lawful money of the United States, by bank draft, money order, certified check, cashier's check or certificate of deposit, which sums shall be paid into the treasury of the Town and accounted for as provided by law.
(Passed 2-27-51)