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The tax imposed by this ordinance shall be due and payable in quarterly installments and remittance shall be made on or before the 30th day of the month next succeeding the end of the quarterly period for which the tax accrued. Such quarterly periods are as follows:

1st Quarter: January, February, March

2nd Quarter: April, May, June

3rd Quarter: July, August, September

4th Quarter: October, November, December

The first payment made hereunder shall be made by April 30, 1985, for the three month period ending March 1985. On or before said due date the taxpayer shall file with the City 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.