The assessment of taxes herein made and the returns required therefor shall, for the calendar year 1980, commence with the period beginning July 1, 1980, of the year ending on December 31, 1980, and thereafter shall be for the year ending on December 31. If the taxpayer, in exercising a privilege taxable under this article, keeps his books reflecting the same on a basis other than the calendar year, he may, with the consent of the Town Recorder, make his annual returns and pay taxes for the year covering his accounting period, as shown by the method of keeping his books.
(Passed 9-4-80.)