Except as otherwise provided in this chapter, the taxes imposed by this chapter shall be computed on the basis of activity during each calendar quarter, shall be due and payable in quarterly installments, and remittance therefore, together with return forms, shall be made to the city on or before the last day of the month following the quarterly period in which the tax accrued (i.e., on January 31st, April 30th, July 31st and October 31st of each year). (Ord. 02-29 §4, 2002).