1. Every person subject to the payment of the tax hereby imposed who has commenced his business at least one (1) full calendar year prior to the beginning of any tax year shall compute his annual estimated whole or gross volume of business upon the actual amount of the whole or gross receipts of the business received by or credited to him during the preceding calendar year. For the tax year 1983 only, such computation shall be based upon the actual whole or gross amount of business transacted from February 1 through December 31 of immediately preceding calendar year.
2. Every person subject to the payment of the tax hereby imposed who has commenced or who commences his business before the beginning of the tax year but after the beginning of the full calendar year prior to the tax year, shall compute his annual estimated whole or gross volume of business for the tax year by taking the monthly average of whole or gross receipts received by him or credited to him during that period of the prior calendar year during which he transacted or conducted business and multiplying the same by twelve (12). For the tax year 1983, only, such computation shall be based upon the monthly average multiplied by eleven (11).
3. Every person subject to the payment of the tax hereby imposed who has commenced or commences his business subsequent to the beginning of the tax year shall compute his annual whole or gross volume of business upon the actual whole or gross amount of receipts received by or credited to him during the tax year.
4. Every person subject to the payment of the tax hereby imposed who engages in a business which is temporary, seasonal or itinerant, shall compute his estimated whole or gross volume of business upon the actual amount of the whole or gross receipts received by or credited to him during the period he engages in such temporary, seasonal or itinerant business.
5. Every person who ceases to carry on a business during any tax year after having paid the business privilege tax for the entire year shall, upon making proper application to the Tax Administrator, be entitled to receive a refund of the pro-rata amount of the tax paid based upon the period of time he was not in business during the tax year. In the event that a person who discontinues business during any tax year does so before payment of his tax becomes due for such tax year, he shall be permitted to apportion his tax for such tax year and shall pay an amount to be computed by multiplying his gross receipts for the preceding full calendar year by a fraction whose numerator shall be the number of months such person was in business during the tax year and whose denominator shall be twelve (12).
(Ord. 131, 12-29-82)