Page 1104

to be registered with an agency of this State, shall be filed electronically. Retailers who demonstrate that they do not have access to the Internet or demonstrate hardship in filing electronically may petition the Department to waive the electronic filing requirement. The Department may require returns to be filed on a quarterly basis. If so required, a return for each calendar quarter shall be filed on or before the twentieth day of the calendar month following the end of such calendar quarter. The taxpayer shall also file a return with the Department for each of the first 2 two months of each calendar quarter, on or before the twentieth day of the following calendar month, stating: 1. The name of the seller; 2. The address of the principal place of business from which he engages in the business of selling tangible personal property at retail in this State; 3. The total amount of taxable receipts received by him during the preceding calendar month from sales of tangible personal property by him during such preceding calendar month, including receipts from charge and time sales, but less all deductions allowed by law; 4. The amount of credit provided in Section 2d of this Act; 5. The amount of tax due; 5-5. The signature of the taxpayer; and SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468