Filing statuses for gross receipts tax and their due dates are:
Monthly – the 25th of the following month if combined taxes average more than $200 per month, or if you wish to file monthly regardless of the amount due;
Quarterly – the 25th of the month following the end of the quarter if combined taxes for the quarter are less than $600 or an average of less than $200 per month in the quarter. Quarters are January-March; April-June; July-September; October–December;
Semiannually – the 25th of the month following the end of the 6-month period if combined taxes are less than $1,200 for the semiannual period or an average less than $200 per month for the 6-month period. Semiannual periods are January-June; July–December;
Seasonal – businesses doing business only during a specific time of year, e.g., firewood vendors or Christmas tree sales. You must indicate month(s) for which you will be filing, and
Temporary – usually set up for one-time filing. A start date and an end date are required. There is a maximum of six months.