§ 53-102. Special accounting basis for remittance of tax.

If because conditions of business or the accounting methods regularly employed by the vendor or such other person making return of the tax are such that making return of the tax levied by this article on a monthly basis will impose unnecessary hardship, the manager, upon written request by the vendor or other person, may accept return at such other intervals up to three (3) months as will, in his opinion, better suit the vendor and will not jeopardize the collection of the tax.

(Ord. No. 667-81, § 1, 12-14-81)