§ 110.12  USE OF FEDERAL TAX YEAR.
   If a business entity makes, or is required to make, a federal income tax return, the gross receipts shall be computed for the purposes of this chapter on the basis of the same calendar or fiscal year required by the federal government, and shall employ the same methods of accounting required for federal income tax purposes.
(Ord. 828-2017, passed 3-20-17)