(1) Any person engaged in or carrying on the business, occupation or pursuit of a natural gas supplier or operating a natural gas distribution system during part or all of a calendar year shall comply with the provisions of sections 3.600 to 3.625 of this chapter and shall pay to the city for that year a tax of five percent (5%) of the gross revenues.

(2) Payment shall be made within forty-five (45) days following the end of each quarter of each calendar year.