The tax shall be paid at the time the tax return is filed. If payment is made by check, the tax shall not be deemed paid until the check is honored in the usual course of business; nor shall the acceptance of any sum by the finance director be an acquittance or discharge of the tax due unless the amount of payment is in full and is the actual amount due. (Ord. 2942 § 5, 2018: Ord. 2546 § 2 (part), 2010: Ord. 505 § 7, 1969).