(a) Every person subject to the payment of the tax hereby imposed, who has commenced his or her business at least one full year prior to the beginning of the license year, shall compute his or her annual gross volume of business for the license year upon the actual gross amount of business transacted by him or her during the preceding calendar year.
(b) Every person subject to the payment of the tax hereby imposed, who has commenced or who commences his or her business less than one full year prior to the beginning of the license year, shall compute his or her annual gross volume of business for the license year upon the gross volume of business transacted by him or her during the first full month he or she engages in business, multiplied by twelve.
(c) Every person subject to the payment of the tax hereby imposed, who commences his or her business subsequent to the beginning of the license year, shall compute his or her annual gross volume of business for the license year upon the gross volume of business transacted by him or her during the first full month of his or her engaging in business, multiplied by the number of months he or she engages in business in the license year.
(d) Every person subject to the payment of the tax hereby imposed, who engages in a business, temporary, seasonal or itinerant by its nature, shall compute his or her annual gross volume of business upon the actual gross amount of business transacted by him or her during the license year.
(e) Every person who discontinues business during the license year after having paid the mercantile tax for the entire year, upon making application to the Finance Director, shall be entitled to receive a refund of a prorated amount of the tax paid, based upon the period of time he or she was not in business during the license year.
(Ord. 4670. Passed 7-13-94.)