23.090 Administration.

This chapter shall be administered by the Finance Director. Taxes imposed for each calendar month shall be due and payable on the last day of the month next succeeding the calendar month for which imposed. Each payment shall be accompanied by a return on a form prepared by the Finance Director. Such return shall show the gross receipts for the preceding calendar month subject to tax hereunder, the amount of taxes imposed for such period and such other information as the Finance Director may require.

Every person required to file a monthly return hereunder shall, with his first return, also elect to file an annual calendar year or annual fiscal year return. Such annual returns shall be filed within 90 days of the close of each such calendar or fiscal year. The annual return shall reconcile and adjust for errors in the monthly returns, and shall contain such additional information as the Finance Director requires. Such annual returns shall be made on forms prepared by the Finance Director. All such returns shall be signed by the person required to file the return or his duly authorized agent. The Finance Director may, for good cause, extend the time for filing the return, but in no event longer than one month from the filing date.

[Prior code § 23.09]