A. Quarterly. Quarterly payments of tax imposed by this chapter shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the fifteenth day of the month next succeeding the end of the quarterly period in which the tax accrued. The remittance shall be made by bond draft, certified check, cashier’s check, money order, or in cash, and shall be accompanied by a return on a form to be provided and prescribed by the city finance officer. The taxpayer shall be required to swear or affirm that the information given on the tax return is full and true and that the taxpayer knows the same to be so.

B. Annual Return. Whenever the total tax for which any person is liable under this chapter does not exceed the sum of $2.00 for any quarterly period, an annual return may be made upon written request and subject to the approval of the city finance officer.

C. Partial Periods. Whenever a taxpayer commences to engage in business during any quarterly period, his first return and tax shall be based upon and cover the portion of the quarterly period during which he is engaged in business.

D. First payments and returns under this chapter shall be made on or before April 15, 1982. (Ord. 1227 § 5, 1981; Ord. 973, 1978)