1. Every return shall be made upon a form prescribed and/or furnished by the tax administrator in which the taxpayer shall set forth his name, his business, business address and such other information as may be required by the tax administrator. Every person making a return shall certify the correctness thereof by certification or declaration.
2. Every person subject to the tax herein imposed who has commenced his business at least one (1) full calendar year prior to any tax year, shall, on or before the 15th day of May of said tax year, file with the tax administrator, together with the payment of the tax due, a return setting forth the estimated whole or gross volume of business for the tax year based on the actual whole or gross volume of business transacted in the prior calendar year in accordance with § 404(1).
3. Every person subject to the tax herein imposed who has commenced his business less than one (1) full calendar year prior to the beginning of any tax year shall on or before the 15th day of May of the tax year file with the tax administrator, together with payment of the tax due, a return setting forth the estimated whole or gross volume of business for the tax year calculated in accordance with § 404(2).
4. Every person subject to the tax imposed by this Part, who has commenced or commences business subsequent to the beginning of any tax year shall, on or before January 31 of the year immediately following the tax year, file a return together with payment of the tax due, with the administrator, containing the actual whole or gross amount of business transacted by him calculated under § 404(3).
5. Every person subject to the payment of the tax imposed by this Part who engages in a business temporary, seasonal or itinerant shall, on or before January 31 of the year immediately following the tax year file a return together with payment of the tax due, with the administrator, containing the actual whole or gross amount of business transacted by him as calculated under § 404(4).
(Ord. 131, 12-29-82)