5.04.180 Gross receipts--New business.
The finance director is authorized to determine the probable gross receipts and make assessments therefrom on any new business which does not possess an existing record of gross receipts. Any error in such assessment as to overpayments or underpayments shall be added to or deleted from the business license fee on the subsequent annual assessment of such new business.
(Ord. 383 § 3 Ex. B (part), 1986).