Except as provided in § 11–403.1(a) of this title and § 11–502.1 of this subtitle, each vendor shall complete, under oath, and file with the Comptroller a sales and use tax return: on or before the 20th day of the month that follows the month in which the vendor makes any retail sale or sale for use; and for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the vendor does not make any retail sale or sale for use. A return shall state, for the period that the return covers: for a vendor making a retail sale in the State: the gross proceeds of the business of the vendor; the taxable price of sales on which the sales and use tax is computed; and the sales and use tax due; and for a vendor making a sale for use: the total value of the tangible personal property or taxable service the use of which became subject to the sales and use tax; and the sales and use tax due. If the Comptroller approves, a vendor engaging in more than 1 business in which the vendor makes retail sales or sales for use may file a consolidated return covering the activities of the businesses.