The assessment of taxes herein made 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, keep the books reflecting the same on a basis other that such year, he or she may, with the consent of the City Manager, make his or her annual returns and pay taxes for the year covering his or her accounting period, as shown by the method of keeping his or her books.
(Ord. passed 6-7-1983)