The taxes levied under this subchapter shall be payable in quarterly installments on or before the expiration of 30 days from the end of the quarter in which they accrue. The taxpayer shall, within 30 days from the end of the quarter, make out a return upon a form proscribed by the collector of business taxes, showing the gross proceeds of sales, or gross income of business, trade, or calling and compute the amount of tax for which he or she is liable for each quarter, sign the same and mail the same, together with remittance in the form required by § 39.045, for the amount of tax to the office of the collector of business taxes. The collector of business taxes, if he or she deems it necessary to ensure payment of the tax, may require return and payment under this section for other than quarterly periods. If for any reason it is not practicable for the individual taxpayer to make the payment, the same may be made by any duly authorized agent.
(Ord. passed 12-18-1998)