Section 6. Returns.
(a) Verified form required.--Every return shall be made upon a form furnished by the collector. Every person making a return shall certify the correctness thereof.
(b) Manner of filing.--Every person subject to the tax imposed and authorized by this act shall file a return at such time or times and in such manner as provided for by the city council of a city of the first class. Such provisions may permit reasonable extensions of time for filing returns, provided an estimated return is filed on or before the due date and is filed in the manner and paid in the amount prescribed by the collector. No penalties shall be imposed for underestimates of tax owed provided the estimated payments are made as prescribed by the collector.