(1) The tax imposed by this chapter shall be due and payable in quarterly installments and remittance shall be made on or before the thirtieth day of the month next succeeding the end of the quarterly period in which the tax accrued. Such quarterly periods are as follows:

(2) The first quarterly installment shall be due April 30, 2008, and shall include all taxes coming due hereunder from February 1, 2008, through March 31, 2008. On or before the due date, the taxpayer shall file with the Town 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. (Ord. 344-N, §7, 2008)