Page 79

If the operator's average monthly tax liability to the Department does not exceed $200, the Department may authorize the operator's his returns to be filed on a quarter annual basis, with the return for January, February and March of a given year being due by April 30 of such year; with the return for April, May and June of a given year being due by July 31 of such year; with the return for July, August and September of a given year being due by October 31 of such year, and with the return for October, November and December of a given year being due by January 31 of the following year. If the operator's average monthly tax liability to the Department does not exceed $50, the Department may authorize the operator's his returns to be filed on an annual basis, with the return for a given year being due by January 31 of the following year. Such quarter annual and annual returns, as to form and substance, shall be subject to the same requirements as monthly returns. Notwithstanding any other provision in this Act concerning the time within which an operator may file the operator's his return, in the case of any operator who ceases to engage in a kind of business which makes the operator him responsible for filing returns under this Act, such operator shall file a final return under this Act with the Department not more than one month after discontinuing such business. Where the same person has more than one business SB3019 Enrolled LRB104 20255 HLH 33706 b Public Act 104-0468