(A) All "occupation licenses" shall be for the tax year for which issued and shall expire at the end of the year.
(B) The "occupation license" and the fee or tax therefore hereby imposed shall be for the year commencing January 1 and ending December 31 of the year. Provided, however, that if the taxpayer in transacting his or her business keeps the books reflecting the same for a fiscal year not based on the calendar year, he or she may, with the assent of the City Recorder, obtain his or her license for the period of his or her current fiscal year, which shall be deemed his or her tax year, and pay the fee or tax computed on his or her gross income made during his or her fiscal year (next preceding his or her tax year) covering his or her accounting period as shown by the method of keeping the books of the business.
(Ord. 247, passed 12-3-1956)