The utility tax shall be due and payable on a semi-annual basis. On or before each due date, the taxpayer shall file with the town clerk a written return, upon such form and setting forth such information as the clerk shall reasonably require, together with the payment of the amount of the tax. [Ord. 551 § 1 (3.02.020), 2015; Ord. 536 § 1 (3.02.020), 2013.]