The assessment of taxes herein made and the returns required therefor shall be for the year Ending on the thirty-first (31) day of December. If the taxpayer, in exercising a privilege taxable under this article, keeps the books reflecting the same on a basis other than the calendar year, he/she may, within the assent of the City Recorder, make his/ her annual returns and pay taxes for the year covering his/her accounting period, as shown by method of keeping his/her books.
(Passed 9-14-09.)