(A) The entire gross receipts derived from a business within the City must be reported. If it is contended that any portion of the receipts do not constitute receipts from the business within the meaning of this subchapter, or if the business entity hereunder otherwise questions the validity and/or constitutionality of any provision of this subchapter, there shall be first tendered to the Chief Financial Officer of the City the return for the appropriate accounting period in question, along with any and all moneys due pursuant to this subchapter.
(B) There shall be attached to the return a detailed statement presenting a breakdown of any contested receipts, the source from which they were derived, or any and all reasons supporting the contentions regarding the validity and/or constitutionality of this division.
(1995 Code, § 3.20.110)