(a) Every person required to collect any of the taxes imposed under the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A shall file a return as required by subdivision (a) of section eleven hundred thirty-six with the tax commission, except that return for the quarterly period ending August thirty-first, nineteen hundred sixty-five shall only cover the month of August, nineteen hundred sixty-five. The return of a vendor of tangible personal property or services shall show his receipts from sales and also the aggregate value of tangible personal property and services sold by him, the use of which is subject to a tax imposed under the authority of this article and the amount of taxes required to be collected with respect to such sales and use. The return of a recipient of amusement charges shall show all such charges and the amount of tax thereon, and the return of an operator required to collect tax on rents shall show all rents received or charged and the amount of tax thereon. Every person required to file a part-quarterly return pursuant to subdivision (a) of section eleven hundred thirty-six shall file a return for the same periods for the taxes imposed pursuant to this article. Provided, however, where a part-quarterly return described in paragraph (i) or (ii) of subdivision (a) of section eleven hundred thirty-six is filed for purposes of complying with this section and section eleven hundred thirty-six or subdivision (a) or (b) of section eleven hundred thirty-seven-A, on such returns separate amounts due for the taxes imposed by each county, city or school district, pursuant to the authority of section twelve hundred ten, twelve hundred eleven, twelve hundred twelve or twelve hundred twelve-A, need not be shown. Rather, such returns shall only show the aggregate amount of all such local taxes calculated in the manner provided for in paragraph (i) or (ii) of subdivision (a) of section eleven hundred thirty-six except that in the case of a short-form, part-quarterly return, where a county, city or school district did not impose a tax in the comparable quarter of the immediately preceding year, the tax for that locality shall be calculated on such basis as the tax commission shall by regulation prescribe.(b) The returns required by this section to be filed quarterly shall be filed for quarterly periods ending on the last day of February, May, August and November of each year, and each return shall be filed within twenty days after the end of the quarterly period covered thereby. The returns required by this section to be filed monthly shall be filed for monthly periods ending on the last day of each month and each return shall be filed within twenty days after the end of each prior month.(c) The tax commission may permit or require returns to be made covering other periods and upon such dates as it may specify. If the tax commission deems it necessary in order to insure the payment of the taxes imposed by this article, it may require returns to be made for shorter periods than those prescribed pursuant to the foregoing subdivisions of this section, and upon such dates as it may specify.(d) The form of returns shall be prescribed by the tax commission and shall contain such information as it may deem necessary for the proper administration of this article. The commission may require amended returns to be filed within twenty days after notice and to contain the information specified in the notice.(e) Return and payment to New York city for months of June and July, nineteen hundred sixty-five. With respect to the taxes imposed under titles G, M, N and V of the administrative code of the city of New York, returns shall be filed for the months of June and July, nineteen hundred sixty-five containing such information and accompanied by such payments as are required under titles G, M, N and V of the administrative code of the city of New York and the regulations promulgated thereunder, in effect as of July thirty-first, nineteen hundred sixty-five, except that such returns shall only cover the months of June and July, nineteen hundred sixty-five and not the whole quarter ending August thirty-first, nineteen hundred sixty-five. Such returns, accompanied by the appropriate payments, shall be filed with the commissioner of finance of the city of New York on or before September twentieth, nineteen hundred sixty-five, subject to local law provisions requiring or permitting returns and payments of taxes for shorter periods, and subject to the right of such city to fix by local law another date for such returns and payments.(f) Returns and payments to cities under one million, counties and school districts for months of June and July, nineteen hundred sixty-five. (1) Localities with a quarter ending August, nineteen hundred sixty-five. With respect to the taxes imposed under the authority of paragraphs (a), (b), (c), (e) and (i) of section one of chapter two hundred seventy-eight of the laws of nineteen hundred forty-seven, as amended, in effect as of July thirty-first, nineteen hundred sixty-five and any of the same taxes imposed under the authority of sections two, three and three-a of such act, for which returns are due for the quarter ending August thirty-first, nineteen hundred sixty-five, returns shall be filed for the months of June and July, nineteen hundred sixty-five containing such information and accompanied by such payments as are required by the applicable local laws, ordinances, resolutions and the regulations promulgated thereunder, in effect as of July thirty-first, nineteen hundred sixty-five, except that such returns shall only cover the months of June and July, nineteen hundred sixty-five and not the whole quarter ending August thirty-first, nineteen hundred sixty-five. Such returns with the appropriate payments shall be filed with such officers or bodies as are required under such local laws, ordinances, resolutions and regulations on or before September twentieth, nineteen hundred sixty-five, subject to local laws, ordinances or resolutions requiring or permitting returns and payments of taxes for shorter periods, and subject to the right of the taxing jurisdiction to fix another date for such returns and payments by local law, ordinance or resolution.(2) Localities with a quarter ending September, nineteen hundred sixty-five. With respect to the taxes imposed under the authority of paragraphs (a), (b), (c), (e) and (i) of such section one of chapter two hundred seventy-eight of such laws, as amended, in effect as of July thirty-first, nineteen hundred sixty-five and any of the same taxes imposed under the authority of sections two, three and three-a of such act, for which returns are due for the quarter ending September thirtieth, nineteen hundred sixty-five, returns shall be filed for the month of July, nineteen hundred sixty-five containing such information and accompanied by such payments as are required by the applicable local laws, ordinances, resolutions and regulations promulgated thereunder, in effect as of July thirty-first, nineteen hundred sixty-five, except that such returns shall only cover the month of July, nineteen hundred sixty-five and not the whole quarter ending September thirtieth, nineteen hundred sixty-five. Such returns with the appropriate payments shall be filed with such officers or bodies as are required under such local laws, ordinances, resolutions and regulations on or before October twentieth, nineteen hundred sixty-five, subject to local laws, ordinances or resolutions requiring or permitting returns and payments of taxes for shorter periods, and subject to the right of the taxing jurisdiction to fix another date for such returns and payments by local law, ordinance or resolution.