On or before the last day of October, 1981, and so long as this chapter shall remain in full force and effect, each taxpayer shall make a return to the city treasurer, for the one-month period immediately preceding the month in which said return is due (i.e., the first return due on or before October 31st, will cover the period September 1st through September 30th; and so on for next succeeding monthly returns due thereafter). The returns shall state:

    A.    The taxpayer’ s name;

    B.    The taxpayer’ s principal place of business;

    C.    The taxpayer’ s gross receipts during the one-month period upon the basis of which the tax is imposed;

    D.    Amount of tax due;

    E.    Such other reasonable and related information as the corporate authorities of the city, may require.

    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, that in connection with any return the taxpayer may, if the taxpayer so elects, report and pay an amount based upon the taxpayer’ s total billings for 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. 472 § 6, 1981)