The tax imposed by CMC 3.70.040 shall be due and payable in quarterly installments, and remittance therefor shall be made on or before the last day of the month following the end of the quarterly period in which the tax is accrued. Monthly or annual returns may be allowed upon written approval from the Finance Director. On or before said due date, the taxpayer shall file a utility tax return setting forth such information as the Finance Director shall reasonably require relating to the accurate computation and collection of this tax, together with the payment of the amount. (Ord. 01-24 § 2; Ord. 12-08 § 1; Ord. 16-07 § 1)