A. On or before the 20th day following the end of each month (for water and sewer services) or calendar quarter (for all other utilities, i.e., quarterly on the 15th day of November of each year for the period ending September 30th; on the 15th day of February each year for the period ending December 31st of the preceding year; on the 15th day of May of each year for the period ending March 31st; and on the 15th day of August of each year for the period ending June 30th), each taxpayer shall remit payment for the preceding month’s or quarter’s tax, accompanied by a monthly or quarterly statement showing the manner in which the payment is calculated. The statement shall contain such information as may be necessary to enable the clerk to arrive at the lawful amount of the tax. The taxpayer shall, in a legible manner, provide all information required by the clerk on such returns, shall sign the same, and by affidavit shall swear or affirm that the information therein given is full and true and that the taxpayer knows the same to be so.
B. Returns shall be accompanied by a remittance by bank draft, certified check, cashier’s check or money order payable to the town of South Prairie, or in cash, in the amount of the fee or tax owed, including delinquencies and installments.
C. Payment made by draft or check shall not be deemed a payment of the fee or tax unless and until the same has been honored in the usual course of business, nor shall acceptance of any such check or draft operate as an acquaintance or discharge of the fee or tax unless and until the check or draft is honored.
D. If the applicant is a partnership, returns must be made by one of the partners; if a corporation, by one of the officers thereof; if a foreign corporation, co-partnership or nonresident individual, by the resident agent or local manager of said corporation, co-partnership or individual.