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Section 9: (a) That the taxes levied hereunder shall be due and payable monthly beginning on the first day of Oulyl . 196S; and for the purpose of ascertaining the amount of tax payabl~ under this Ordinance, it shall be the duty of all dealers on or before the 20th day of the month following the month in which this tax shall become effective to transmit to the Commissioner, upon forms prescribed, prepared and furnished by him, returns, showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this Ordinance during the pre- ceding calendar month; and thereafter like returns shall be prepared and transmitted to said Commissioner by all dealers on or before the 20th of each month, for the preceding calendar month. (b) Gross proceeds from rental or leases of tangible personal property shall be reported and the tax shall be paid with respect thereto in accordance with such rules and regulations as the Council may prescribe. For the purpose of compensating the dealer and accounting for and remitting the tax levied by this Ordinance, such dealer shall be allowed three per cent (3%) of the amount of tax due and accounted for and remitted to the City Treasurer in the form of a deduction in submitting his report and paying the amount due by him; provided the amount due was not delin- quent at the time of payment. (c) When any dealer shall fail to make any return and pay the full amount of the tax required by this Ordinance ~here shall be imposed, in addition to other penalties provided herein, a specific penalty to be added to the tax in the amount of five per cent (5%) for each additional thirty (30) days, or fraction thereof, during which the failure continues, not to exceed twenty-five per cent (25%) in the aggregate. In the case of a false or fraudulent return, where willful intent exists to defraud the City of any tax due under this Ordinance, a specific penalty of fifty per cent (50%) of the tax bill shall be assessed. When any dealer fails to remit the tax, or any portion thereof, on or before the day when such tax shall be required by law to be paid, there shall be added to the amount-due interest at the rate of six per cent (6%) per annum from the date due until paid. All penalties and interest imposed by this Ordinance shall be payable and collectible by the Treasurer in the same manner as if they were a part of the tax imposed. The Commissioner for good cause may extend for not to exceed thirty (~0) days the time for making any returns required under the pro- visions of this Ordinance. (d) In the event any dealer fails to make a report and pay the tax as provided in this Ordinance, or in case any dealer makes a grossly incorrect report, or a report that iS false or fraudulent it shall be the duty of the Commissioner to make an estimate for the taxable period of retail sales of such dealer, or of the gross proceeds from rentals or