The tax imposed by this chapter, except the annual fee required to accompany the application for the occupation registration, shall be due and payable in monthly installments. 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 finance director. The return and remittance shall be postmarked by 5:00 p.m. Pacific time, on or before the last day of each month succeeding the end of the month in which the tax accrued. The taxpayer shall be required to swear or affirm in writing on the return that the information therein given is full and true and that the taxpayer knows it to be so. Whenever the total tax for which any person is liable under this chapter does not exceed the sum of $50.00 for any monthly period, a quarterly return may be made upon written notification to the City of Redmond. Whenever a taxpayer commences to engage in business during any monthly period, his or her first return and tax shall be based upon and cover the portion of the month during which he or she engaged in business. (Ord. 2942 § 4, 2018: Ord. 2546 § 2 (part), 2010: Ord. 1690 § 1 (part), 1992: Ord. 997 § 2, 1981: Ord. 505 § 6, 1969).