§ 35.079 RETURNS.

   (A)   On or before May 31, each taxpayer shall make a return to the Village Treasurer for the months of January, February and March, stating:

      (1)   His or her name;

      (2)   His or her principal place of business;

      (3)   His or her gross receipts during those months within the village upon the basis of which the tax is imposed;

      (4)   Amount of tax; and

      (5)   Other reasonable and related information as the corporation authorities may require.

   (B)   On or before the last day of every third month thereafter, each taxpayer shall make a like return to the Village Treasurer for a corresponding three-month period.

   (C)   The taxpayer making the return herein provided for, shall, at the time of making the return, pay to the Village Treasurer the amount of tax therein imposed; provided that, in connection with any return the taxpayer may, if he or she so elects, report and pay any 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 difference between the billings and the taxable gross receipts.

(Prior Code, § 35.044) (Ord. 77-14, passed 9-26-1977)