§ 37.072 CONSOLIDATED BUSINESSES.
   If a person liable for fee hereunder during any year or portion of a year acquired the assets of or merges or consolidates his or her business with the business of any other person or persons, the person liable for the fee shall report the receipts for the year of the other person or persons together with his or her own gross receipts during the year.
(1995 Code, § 3.20.120)