The taxes levied hereunder shall be payable in quarterly installments on or before the expiration of one month from the end of the quarter in which they accrue. The taxpayer shall, within one month from the expiration of each quarter make out a return upon a form prescribed by the City Recorder, showing the gross proceeds of sale, or gross income of business, trade or calling and compute the amount of the tax for which he is liable for such quarter, sign and mail the same, together with a remittance in the form required by Section 757.19 for the amount of the tax to the office of the City Recorder. The Recorder, if he deems it necessary to insure payment of the tax, may require return and payment under this section for other than quarterly periods. If for any reason it is not practicable for the individual taxpayer to sign the same, the signature may be any duly authorized agent.
(1972 Code §19-1-4)