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1 therefor shall be made on or before the fifteenth day of the <br /> 2 month next succeeding the end of the quarterly period in which <br /> 3 the tax accrued. The remittance shall be made by bond draft, <br /> 4 certified check, cashier's check, money order or in cash and shall <br /> 5 be accompanied by a return on a form to be provided and pre- <br /> 6 <br /> scribed by the City Treasurer. The taxpayer shall be re- <br /> 7 <br /> quired to swear or affirm that the information given on the tax <br /> 8 <br /> return is full and true and that the taxpayer knows the same <br /> 9 <br /> 10 to be so. <br /> 11 b. ANNUAL RETURN. Whenever the total tax for which any person <br /> 12 is liable under this chapter does not exceed the sum of Two <br /> 13 Dollars ($2.00) for any quarterly period, an annual return <br /> 14 <br /> may be made upon written request and subject to the approval <br /> 15 <br /> of the City Treasurer. <br /> 16 <br /> c. PARTIAL PERIODS. Whenever a taxpayer commences to engage <br /> 17 <br /> 18 in business during any quarterly period, his first return and tax <br /> 19 shall be based upon and cover the portion of the quarterly <br /> 20 period during which he is engaged in business. <br /> 21 First payments and returns under this chapter shall be made on <br /> 22 or before December 15, 1973. <br /> 23 <br /> Section 5: Taxpayer to keep records: It shall be the duty of each <br /> 24 <br /> taxpayer taxed pursuant to this chapter to keep and enter in a proper book or <br /> 25 <br /> set of books or records an account which shall accurately reflect the amount <br /> 26 <br /> 27 <br /> of the gross revenue received from bingo, raffles or amusement games or the <br /> 28 amount of the gross income of the business in which boards and pull tabs are <br /> 29 displayed, whichever activity is taxable pursuant to this chapter. <br /> 30 <br /> 31 <br /> 32 <br /> -2- <br />