The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the 30th 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 two hundred dollars ($200) or less, then payment may be made on the same basis as the fourth quarter. Such quarterly periods are as follows:

The first payment made hereunder shall be made by April 30, 1982 for the three month period ending March 1982. On or before said due date the taxpayer shall file with the Finance Director a written return, upon such form and setting forth such information as the Finance Director shall reasonably require, together with the payment of the amount of the tax. (Ord. 1959, 8/8/00; Ord. 1044, 1981)