(A) It shall be the duty of every person engaged in any trade, occupation or profession for themselves, for gain or profit, within the county, to file with the Administrator a return showing the net profit or gain from the activity realized during the preceding year as determined by the licensee’s method of accounting or keeping books, and shall pay the license herein provided, calculated on the net profit for the preceding fiscal year. Within 105 days after the end of the licensee’s fiscal year, the persons shall file a report with the Administrator showing the net profit or gain for the preceding license period.
(B) The license period shall extend from July 1 until the end of the licensee’s fiscal year and the license fee for the period shall be calculated on a prorated basis as of the end of the licensee’s fiscal year. The licensee shall be permitted to adopt any fiscal year period which corresponds with his or her system of accounting or bookkeeping or the period adopted for income tax purposes.
(2001 Code, § 110.05) (Ord. passed 6-8-1999)