(A) The applicant for every renewal of a license shall submit to the Director of Finance, for his guidance in ascertaining the amount of the license tax to be paid by the applicant, a sworn statement upon a form to be provided by the Director of Finance, setting forth such information concerning the appli-cant's business during the preceding year as may be required by the Director of Finance to enable him to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this Title 5. It shall be the responsibility of each applicant to obtain the necessary form from the Director of Finance.
(B) Except as expressly provided in division (C) of this section, as of January 1, 1988, all annual business licenses shall be issued on a month-to-date basis commencing on the first day of the month during which the license is issued and continuing for 11 months thereafter to and including 12:00 a.m. on the last day of that month.
(C) To effectuate such a change from a calendar year basis to a month-to-date basis, the Director of Finance, at his discretion, shall apportion as equally and equitably as possible those business licenses which will have expired as of 12:00 a.m., December 31, 1987; shall issue renewals of same so that an allotted number will expire at 12:00 a.m. on July 31, 1988 and at 12:00 a.m. of each and every month thereafter to and including June 30, 1989; and shall prorate the business license taxes accordingly. All subsequent renewals shall be on a 12-month basis pursuant to division (B) of this section.
('86 Code, § 5.04.188) (Ord. 4059, passed - - )