Each person, firm, corporation and municipal corporation subject to the tax imposed by this chapter shall immediately register with the director of Financial and Management Services. The tax imposed by this chapter shall be due and payable in bimonthly installments and remittance therefore shall be made on or before the fifteenth day of the month next succeeding the end of the bimonthly period in which the tax accrued. On or before the fifteenth day of such month, each person, firm, corporation and municipal corporation subject to this chapter shall make a return upon a form to be supplied by the city setting forth such information as may be required by the city commission and showing the amount of the tax for which such taxpayer is liable for the preceding bimonthly period, and shall sign and transmit the same to the director of Financial and Management Services together with a remittance for the amount then due and owing. (Ord. C-356 §4, 1951)