The tax imposed by IMC 5.32.030 shall be due and payable monthly, such payment to be received no later than the last day of each following month. On or before such due date, the taxpayer shall file with the Finance Director a written return, setting forth such information as shall reasonably be required, together with payment of the amount of tax due. (Ord. 1503 § 2, 1981; Ord. 1358 § 5, 1978).