(A) Date due and payable. The tax levied by this chapter shall be due on January 1 of each year. The tax shall be payable in 12 equal monthly installments, each installment to be payable on the last business day of each calendar month.
(B) Utility submit number of accounts. Within 15 days after January 1, each telephone utility subject to the tax imposed in this chapter shall file with the Finance Director of the town, in such form as the Finance Director may require, a statement showing the total number of telephone accounts for which local exchange telephone service was provided within the town on January 1 of the reporting year.
(Ord. 31(1976) § 2; 1997 Code)