The assessment of taxes herein made and the returns required therefore shall be for the calendar year ended December 31; if the taxpayer. in exercising a privilege taxable under this article, keeps the books reflecting the same on a basis other than such year, he may, with the assent of the City Clerk/Treasurer, make his annual returns, and pay taxes for the year covering his accounting period, as shown by the method of keeping his books.
(Ord. 728. Passed 7-22-15.)