(A) On or before the last day of April, 1980, each taxpayer shall make a return to the City Clerk for the months of January, February and March, 1980, stating:
(1) His or her name;
(2) His or her principal place of business;
(3) His or her gross receipts during those months upon the basis of which the tax is imposed;
(4) Amount of tax;
(5) The other reasonable and related information as the Corporate Authorities may require.
(B) On or before the last day of every third month thereafter, each taxpayer shall make a like return to the City Clerk for a corresponding 3-month period.
(C) The taxpayer making the return herein provided for shall, at the time of making the return, pay to the Clerk 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 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.
(1992 Code, § 35.109) (Ord. 9-24-79A, passed 9-24-1979)