The tax imposed by CMC 3.85.040 shall be due and payable in monthly installments, and remittance therefor shall be made on or before the last day of the month following the end of the monthly period in which the tax is accrued. Annual returns for smaller entities may be allowed upon written approval from the town clerk. On or before said due date, the taxpayer shall file with the town clerk a written return upon such form and setting forth such information as the town clerk shall reasonably require relating to the accurate computation and collection of this tax, together with the payment of the amount. (Ord. 463 § 7, 2004)