The tax imposed by this chapter shall be due and payable in monthly installments. At the director’s discretion, businesses may be assigned to a quarterly or annual reporting period depending on the tax amount owing or type of tax. Tax payments are due on or before the last day of the next month following the end of the assigned reporting period covered by the return. (Ord. 3883-22 § 2, 2022; Ord. 3712-19 § 1, 2019; Ord. 3384-14 § 9, 2014.)