For the purposes of determining the wellhead and per-barrel tax, the following provisions shall apply:
(1) A wellhead is located within this city if any portion of wellhead is located within the city, regardless of the surface location of the well, the producing interval thereof, or where the hold of the well may be bottomed.
(2) The calendar quarter of each year shall consist of the following:
First quarter - January, February and March;
Second quarter - April, May and June;
Third quarter - July, August and September; and
Fourth quarter - October, November and December.
(3) If oil produced from two or more wells is commingled without the production of the respective wells being separately measured, each well whose production has been so commingled shall be considered as having produced an equal part of the total.
(Ord. 348 § 1 (part), 1983).