Per the City of Watsonville Municipal Code (WMC) 3-6.1207(A), each person owing a tax under this chapter shall, on or before the fifth day of each calendar month, prepare and submit a tax statement to the Finance Director for the amount of tax owed for the preceding calendar month. At the time the tax statement is filed, on or before the fifth day of the succeeding month, the full amount of the tax owed for the preceding calendar month shall be remitted to the Finance Director.