A. When Due: The tax imposed by this article shall be due and payable to the city treasurer quarterly on or before the thirtieth day of the month following each calendar quarter, the first of such quarterly periods being the period commencing with July 1, 2007.
B. Report Filed: Every person or business taxed hereunder shall, on or before the thirtieth day of the month following each calendar quarter, file with the city treasurer's office a report of its gross revenue for the preceding quarterly period. The report shall be accompanied by a remittance of the amount of tax due for the period covered by the report. (2001 Code § 78-5-103; amd. Ord. 19-55, 12-11-2019, Effective at 12 noon on January 6, 2020)