(a) Every return shall be made upon a form furnished by the collector. Every person making a return shall certify the correctness thereof.

(b) Every person subject to the tax imposed by this act who has commenced his business at least one (1) full year prior to the beginning of any tax year shall, on or before May fifteenth, one thousand nine hundred fifty, and annually thereafter, file with the collector a return setting forth his name, his business and business address, and such other information as the collector may consider to be necessary.

(c) Every person subject to the tax imposed by this act who has commenced his business less than one (1) full year prior to the beginning of the tax year one thousand nine hundred fifty shall, on or before May fifteenth, one thousand nine hundred fifty, file with the collector a return setting forth his name, his business, business address, and such other information as may be necessary in arriving at the actual receipts received by him during his first month of business and the amount of the tax due.

(d) Every person subject to the tax imposed by this act who commences business subsequent to the beginning of any tax year for such tax year and for his first full tax year shall on or before January thirty-first of the succeeding tax year, file a return with the collector setting forth his name, his business and business address, and such information as the collector may consider to be necessary.

(e) Every person subject to the payment of the tax imposed by this act who engages in a business, temporary, seasonal or itinerant by its nature, shall, within seven (7) days from the day he completes such business, file a return with the collector setting forth his name, his business and business address, and such information as the collector may consider to be necessary.