The following sections refer to the computation of the estimated gross volume of business. Every person subject to the payment of the tax hereby imposed:
(a) Who has commenced his business at least a full year prior to the effective date of this chapter (Ordinance 391, passed December 18, 1974), shall compute the gross volume of business upon the actual gross amount of business transacted by him during the twelve months preceding the effective date of this chapter (Ordinance 391, passed December 18, 1974);
(b) Who has commenced his business less than one year prior to the effective date of this chapter (Ordinance 391, passed December 18, 1974), shall compute the gross volume of business by multiplying by twelve the monthly average of the actual gross amount of business transacted by him during the months he was engaged in business prior to the effective date of this chapter (Ordinance 391, passed December 18, 1974), in January, 1975;
(c) Who commences his business subsequent to the effective date of this chapter (Ordinance 391, passed December 18, 1974), in January, 1975, shall compute the gross volume of business for the license year upon the gross volume of business transacted by him during the first month of his engaging in the business, multiplied by the number of months remaining in the license year;
(d) Who engages in business, temporary, seasonal or itinerant by its nature, shall compute the gross volume of business upon the actual gross amount of business transacted by him during the license year. (Ord. 391. Passed 12-18-74.)
Every return, as hereinafter required, shall be made upon a form famished by the Collector. Every person making such a return shall furnish all information requested therein, shall certify the correctness thereof under the penalties of perjury and shall attach to the return copies of his or her Federal Tax Return, with all attachments thereto, and State Tax Return, with all attachments thereto, for the corresponding period. (Ord. 568. Passed 12-21-83.)
1984 Replacement
(a) Every person subject to the tax hereby imposed who has commenced his business at least one full year prior to the beginning of the license year shall, on or before April 15 following, file with the Collector a return setting forth his name, his business, business address and such other information as may be necessary to compute the actual gross volume of business transacted by him during the license year and the amount of tax estimated to be due.
(b) Every person subject to the tax imposed by this chapter who has commenced his business less than one full year prior to the commencement of the license year shall, on or before April 15 following, file with the Collector a return setting forth his name, his business, business address and such other information as may be necessary to compute the actual gross volume of business transacted by him during the license year and the amount of tax estimated to be due.
(c) Every person subject to the tax imposed by this chapter who commences business subsequent to the beginning of the license year shall, within sixty days of the date of commencing such business, file a return with the Collector setting forth his name, his business, business address and such information as may be necessary to compute the actual gross volume of business transacted by him during the license year and the amount of tax estimated to be due.
(d) Every person subject to the tax imposed by this chapter who engages in a business, temporary, seasonal or itinerant by its nature, shall, within seven days from the day he completes such business, file a return with the Collector setting forth his name, his business, business address and such information as may be necessary in computing the actual gross amount of business transacted by him during such period and the amount of tax due. (Ord. 391. Passed 12-18-74; Ord. 485. Passed 12-28-78.)
(a) On or before April 15 of each year beginning in 1979, every person subject to the tax hereby imposed shall make a final return to the Collector showing the actual volume of business transacted by the taxpayer during the preceding license year. Such final returns must state the amount of the gross volume of business as set forth in the first tax return, the amount of tax paid at the time of filing the first tax return and the amount of tax due upon the final computation.
(b) Any person ceasing to do business during a license year shall, within fourteen days of the date of ceasing to do business, file a final return showing the actual gross volume of business conducted during that portion of the license year in which the person was actually in business and pay the tax due as computed thereon.
(Ord. 391. Passed 12-18-74; Ord. 485. Passed 12-28-78.)