A person shall complete, under oath, and file with the Comptroller the admissions and amusement tax return: on or before the 10th day of the month that follows the month in which the person has gross receipts subject to the admissions and amusement tax; and for other periods and on other dates that the Comptroller specifies by regulation, including periods in which the person has no gross receipts subject to the tax. For periods beginning after December 31, 2026, a person shall file the admissions and amusement tax return electronically.