(A) Where a business, occupation or pursuit subject to tax upon gross income has not been carried on for the full calendar or fiscal year next preceding the tax year for which license is required, the license fee or tax shall be paid monthly in installments during the life of the license on or before the tenth day of the month and shall be based on the gross income for the month next preceding that in which the payment is due. In such cases, the taxpayer shall make monthly returns similar to the annual returns provided for herein on or before the tenth day of the month.
(B) In all other cases where a person commences during any tax year to engage in any business, occupation, pursuit or privilege, he or she shall be entitled to a license for the remainder of the tax year for the required fee, apportioned in the ratio of the remainder to a full tax year.
(Ord. 247, passed 12-3-1956)