(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 14 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 12-18-1974; Ord. 485, passed 12-28-1978)