(a) Every person subject to the tax hereby imposed who has commenced his or her 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 or her name, his or her business, business address and such other information as may be necessary to compute the actual gross volume of business transacted by him or her 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 or her 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 or her name, his or her business, business address and such other information as may be necessary to compute the actual gross volume of business transacted by him or her 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 60 days of the date of commencing such business, file a return with the Collector setting forth his or her name, his or her business, business address and such information as may be necessary to compute the actual gross volume of business transacted by him or her 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 or she completes such business, file a return with the Collector setting forth his or her name, his or her business, business address and such information as may be necessary in computing the actual gross amount of business transacted by him or her during such period and the amount of tax due.
(Ord. 391, passed 12-18-1974; Ord. 485, passed 12-28-1978)