The business tax is computed by multiplying the measurement focus for the classification of the business being registered by the tax rate for the classification of the business being registered as defined in section 3-1-219 of this article. Where the measurement focus is based on an estimation, the registrant shall estimate the tax due by multiplying the estimated measurement focus for the classification of the business being registered by the tax rate for the classification of the business being registered as defined in section 3-1-219 of this article. The business tax shall be based on the estimate, if such estimate is reasonable as compared to criteria established by the director of finance administration, otherwise the tax shall be based on the criteria established by the director of finance administration. The registrant shall pay the business tax as determined; provided however, the amount of the tax so determined shall be tentative only, and the registrant, within thirty (30) calendar days after the expiration of the period for which such tax was deposited, shall furnish the department of finance administration information showing the actual tax calculation for the period along with any taxes due as a result of an underestimation by the registrant. Any taxes due and not paid within thirty (30) calendar days after the expiration of the period for which such tax was deposited shall be considered delinquent and subject to penalties and interest as required by section 3-1-207 of this article. If the registrant overestimated the tax due, any excess shall first be credited to the renewal of the business registration. After fulfillment of any renewal requirement, or other amounts owing the city of Beverly Hills, any remaining overpayment shall be refunded to the registrant. (Ord. 91-O-2126, eff. 11-8-1991; amd. Ord. 96-O-2255, eff. 3-22-1996)