Section 11-1505. Returns

* a. On or before the twentieth day of August in
  each year, every owner of a coin-operated amusement device taxable under
  this chapter shall file a return with the commissioner of finance, on  a
  form  prescribed  by the commissioner of finance, showing the number and
  type of juke boxes or similar musical devices or any other coin-operated
  amusement devices subject to tax under this chapter owned  and/or  being
  maintained   by   such   person,  and  such  other  information  as  the
  commissioner of finance may require. The  commissioner  of  finance  may
  provide  by  regulation  that  returns be filed at other times, and upon
  such dates as the commissioner may  specify,  and  may  provide  that  a
  return  be filed within a stated time after any such device is replaced,
  or moved from the premises where it  has  been  located,  or  after  any
  change in the ownership of such device.
    * NB  Separately  amended  L.L.  30/86  § 4&L.L. 70/86 § 5, language
  juxtaposed per Ch. 907/85 § 14
    b. If a return required by this chapter is not filed, or if  a  return
  when filed is incorrect or insufficient on its face, the commissioner of
  finance  shall  take the necessary steps to enforce the filing of such a
  return or of a corrected return.
    c. In the event  that  any  person  files  a  return  for  any  period
  subsequent  to  July first, nineteen hundred sixty-five, pursuant to the
  former title J of chapter forty-six of the code,  the  return  shall  be
  treated  as a return filed pursuant to this section and any payment made
  with or pursuant to such return shall be deemed  a  payment  under  this
  chapter.