All occupation taxes shall be due and payable on May 1 of each year, except in the event that said tax is levied daily, unless another time is specifically provided upon the payment thereof by any person or persons to the Clerk-Treasurer, the Clerk-Treasurer shall give a receipt properly dated and specifying the person paying said tax and the amount paid. The revenue collected shall then be immediately deposited into the General Fund by the Clerk-Treasurer. The Clerk-Treasurer shall keep an accurate account of all revenue turned over to him or her. All forms and receipts herein mentioned shall be issued in duplicate. One copy shall then be kept by each party in the transaction.
(Prior Code, § 10-702)