If a person liable for the tax hereunder during any year or portion of a year acquired the assets or merges or consolidates his or her business with the business of any other person or persons, the person liable for the tax shall report the receipts for the year of the other person or persons together with his or her own gross receipts during the year.
(Ord. 5, Series 9-8-2005; Am. Ord. 6, Series 2005-2006, passed 12-8-2005) Penalty, see § 110.99