Each licensee shall pay over the amount of taxes collected and coming due under this article in every calendar month to the
city not later than the twentieth day of the following calendar month.
(b)
On or before the twentieth day of each month, a return shall be filed with the city clerk for the preceding month by each
licensee liable for the payment of tax under this article. Returns shall be in such form as the city clerk may specify and
shall show the licensee's gross receipts from the sale of liquor by the drink and the amount of taxes collected or coming
due thereon.
