The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the quarterly period for which the tax accrued unless the prior year’s annual tax is $200.00 or less, then payment may be made on the same basis as the fourth quarter. Such quarterly periods are as follows:

First quarter – January, February, March.

Second quarter – April, May, June.

Third quarter – July, August, September.

Fourth quarter – October, November, December.

The first payment made hereunder shall be made by April 30, 2015, for the three-month period ending March 2015. On or before said due date the taxpayer shall file with the city clerk a written return, upon such form and setting forth such information as the city clerk shall reasonably require, together with the payment of the amount of the tax. (Ord. 490 § 1, 2015)