The assessment of taxes herein made and the returns required therefore shall be for the calendar year ended December 31; if the taxpayer, in exercising a privilege taxable under this article, keeps the books reflecting the same on a basis other than such year, he may, with the assent of the supervisor, make his annual returns, and pay taxes for the year covering his accounting period, as shown by the method of keeping his books.
(Ord. 181. Passed 7-19-78.)