(a) Every person who shall become subject to the payment of a use tax for the privilege of storing, using or consuming within the city any tangible personal property or taxable service, unless a different time be otherwise specifically provided herein, shall file a return with the finance director by the 20th of the month following the month of purchase and pay to the finance director the full amount of the tax due.

(b) Every person who has been issued a retail sellers' license or a general or special business license under chapter 86 shall, by the 20th day of each month, file a return for the preceding calendar month, notwithstanding the fact that no use tax is due and owing to the city for said month.

(c) The finance director may extend the time for filing returns and paying the taxes due thereunder in accordance with such reasonable rules and regulations as said director may prescribe, but no such extension shall be for a greater period than permitted by section 130-164. (Code 1979, § 36-96)