If the accounting methods employed by the vendor or licensed consumer in the transaction of his business, or other conditions, are such that returns made on the calendar month basis will impose unnecessary hardship, the finance director may, upon request of the vendor or licensed consumer, accept returns at such intervals as will, in his opinion, better suit the convenience of the taxpayer and will not jeopardize the collection of the tax. If any taxpayer who has been granted permission to file reports and pay tax on other than a monthly basis shall become delinquent, then authorization for such alternative method of reporting may be revoked by the finance director or his authorized agent, and immediately following notice of revocation, the taxpayer will be required to file reports and pay tax, interest and penalties on a monthly basis for all unreported or unpaid tax in the same manner required by law under conditions that would prevail if he had never been granted the alternate method of reporting and paying the tax. (Ord. 30, Series 2021)