§ 20-65. Quarterly returns; payment of tax.

(a)

On or before the first day of April, 1967, and on or before the last day of every third month thereafter, each taxpayer shall make a return to the city treasurer for the months of December, January and February; March, April and May; June, July and August; and September, October and November, respectively, stating:

(1)

His name;

(2)

His principal place of business;

(3)

His gross receipts during those months upon the basis of which the tax is imposed;

(4)

The amount of tax;

(5)

Such other reasonable and related information as the corporate authorities may require.

(b)

The taxpayer making the return herein provided for shall, at the time of making such return, pay to the city treasurer the amount of tax herein imposed; provided, however, that in connection with any return the taxpayer may, if he 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 such billings and the taxable gross receipts.

(Ord. No. 155, § 6, 10-24-66)