(a) Every return shall be made upon a form furnished by the Finance Department. Every person making a return shall certify the correctness thereof by affidavit and shall affix to the return, where applicable under this chapter, a copy of the previous year's Federal Income Tax Return.
(b) Every person subject to the tax imposed by this chapter who has commenced his or her business at least one full year prior to the beginning of the license year shall, on or before March 31 following, file with the Finance Department a return setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the preceding calendar year and the amount of the tax due.
(c) Every person subject to the tax imposed by this chapter who has commenced his or her business less than one full year prior to the beginning of the license year shall, on or before March 31 following, file with the Finance Department a return setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during the first full month of business and the amount of tax due.
(d) Every person subject to the tax imposed by this chapter who commences business subsequent to the beginning of the license year shall, within forty days from the date of commencing such business, file a return with the Finance Department setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during his or her first full month of business and the amount of tax due.
(e) Every person subject to the payment of the tax imposed by this chapter who engages in a business, temporary, seasonal or itinerant by its nature, shall, within seven days from the day he or she completes such business, file a return with the Finance Department setting forth his or her name, his or her business and business address and such other information as may be necessary in arriving at the actual gross amount of business transacted by him or her during such period and the amount of tax due.
(Ord. 4319. Passed 11-22-83.)