(a) At the time of filing a return, the person making the same shall pay the amount of tax shown as due thereof to the License Tax Officer.
(b) All taxes, interest and penalties imposed under the provisions of this article shall be payable to the License Tax Officer who, upon payment of the tax imposed together with any interest and penalties due thereon, shall give to the person paying the same a receipt therefor.
(Ord. 4873, approved 12-23-1977)