(1) Dates for return. The taxes imposed by 6.15.030* shall be due and payable monthly, installments and remittance shall be made on or before the last business day of the month next succeeding the end of the month in which the tax accrued. The remittance shall be made as hereinafter provided and shall be accompanied by a return on a form to be provided and prescribed by the city finance director. On the return the taxpayer shall be required to swear or affirm that the information therein given is full and true and that the taxpayer knows the same to be so.

(2) Payment. The tax shall be paid at the time the tax return is filed with the city finance director to the city by bank draft, certified check, cashier's check, personal check, money order, or in cash. If payment is made by draft or check, the tax shall not be deemed paid until the check or draft is honored in the usual course of business; nor shall the acceptance of any sum by the city be an acquittance or discharge of the tax due unless the amount of payment is in full and is the actual amount due.

(3) Certification. The taxpayer is required, in a legible and truthful manner, to complete the return and supply the information requested. The taxpayer, acting through a responsible person, resident agent, or local manager empowered to execute documents upon the taxpayer's behalf, must sign the return. By affidavit at the foot thereof of the taxpayer's signatory swears or affirms under penalty of perjury that the information given is full and true and that he/she knows the same to be so. (Ord. 98-14 §5, 1998; Ord. 92-7 §8, 1992; Ord. 80-65 §2, 1980; Ord. A-657B §§7, 10, 1966. Formerly 6.02.070 and 6.02.100).