Any person engaging in 2 or more forms of business under the Lake Havasu City Tax Code in Title 3 may file a consolidated transaction privilege tax return covering all business activities subject to tax under the Lake Havasu City Tax Code even though each such business activity shall be separately licensed. Separate business operations are defined as those involving 2 or more separate and distinct business entities or names whether or not consolidated returns, separate sets of accounting records, bank accounts, and the like are maintained.
(Ord. 12-1087, § 6, passed 11-27-2012; Ord. 12-1070, § 1, passed 1-10-2012; Ord. 91-340, § 2 (part), passed - -1991)