(a) The following sections refer to the computation of the estimated gross volume of business.
(b) Every person subject to the payment of the tax hereby imposed:
(1) Who has commenced his or her business at least a full year prior to the effective date of this chapter (Ord. 391, passed December 18, 1974), shall compute the gross volume of business upon the actual gross amount of business transacted by him or her during the 12 months preceding the effective date of this chapter (Ord. 391, passed December 18, 1974);
(2) Who has commenced his or her business less than one year prior to the effective date of this chapter (Ord. 391, passed December 18, 1974), shall compute the gross volume of business by multiplying by 12 the monthly average of the actual gross amount of business transacted by him or her during the months he or she was engaged in business prior to the effective date of this chapter (Ord. 391, passed December 18, 1974), in January, 1975;
(3) Who commences his or her business subsequent to the effective date of this chapter (Ord. 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 or her during the first month of his or her engaging in the business, multiplied by the number of months remaining in the license year; and
(4) 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 or her during the license year.
(Ord. 391, passed 12-18-1974)