(a) Each person receiving any payment for admission, dues or fees taxable under this chapter shall, on or before the tenth day of each calendar month, make a return in duplicate under oath to the Director of Finance, in such form as the Director of Finance may prescribe, showing the number of taxable admissions issued or disposed of and/or the amount of taxable dues and/or fees collected during the preceding calendar month, the amount of tax hereby imposed on the same and such other facts and information as the Director of Finance may require in the form of returns prescribed by him or her. One copy of such return shall be for the use of the Director of Finance and the other shall be filed by the Director of Finance in the Village offices.
(b) Each person who makes such a return shall, at the time of making it, pay the amount of taxes shown thereon to the Director of Finance. Such payments shall be paid into the Village treasury. The Director of Finance may adopt uniform rules and regulations not inconsistent with this section governing the method of making returns and payments.
(c) If the tax imposed by this chapter is not paid when due, there shall be added, as a part of the tax, interest at the rate of one percent per month from the time when the tax became due until it is paid.