§ 35.076 EFFECTIVE DATES OF TAX.

   (A)   (1)   On or before the last day of August 2005, each taxpayer shall make a return to the Village Treasurer for the month of July, 2005, stating:

         (a)   Taxpayer’s name;

         (b)   Taxpayer’s principal place of business;

         (c)   Taxpayer’s gross receipts during the month upon the basis of which the tax is imposed;

         (d)   Amount of tax; and

         (e)   Such other reasonable and related information as the corporate authorities may require.

      (2)   On or before the last of the month thereafter, each tax payer shall make a like return to the Village Treasurer for corresponding one-month period.

   (B)   The taxpayer making the return herein provided for shall, at the time of making the return, pay to Village Treasurer, the amount of tax herein imposed; provided that, in connection with any return the taxpayer may, if he or she so elects, report and pay an amount based upon his or her total billings of business subject to the tax during the period for which the return is made (exclusive of any amounts previously billed) with prompt adjustments of later payments based upon any differences between the billings and the taxable gross receipts.

(Prior Code, § 35.041) (Ord. 77-14, passed 9-26-1977; Ord. 81-6, passed 8-31-1981; Ord. 88-3, passed 6-27-1988; Ord. 00-11, passed 3-19-2001; Ord. 05-16, passed 7-26-2005)