The assessment of taxes made in this article and the returns required therefor shall be for the year ending on 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 consent of the City Recorder, make his annual returns and pay taxes for the year covering his accounting period, as shown by the method of keeping his books.
(6-27-77)