(a) Every person subject to the payment of the tax hereby imposed who has commenced his business at least one full year prior to the beginning of any tax year shall compute his annual gross receipts upon the actual receipts received by him during the preceding calendar year.
(b) Every person subject to the payment of the tax hereby imposed who has commenced his business less than one full year prior to the tax year 1997, or who has commenced his business subsequent to the beginning of any tax year for such tax year, shall compute his annual gross receipts upon the actual gross receipts received by him during the part of such tax year remaining, and on the actual gross receipts of his first full year for the second full tax year he engages in business, as the case may be. In the case of a business commencing less than one full year prior to any tax year, the average monthly volume of business multiplied by twelve shall be the basis for computing the gross volume of business for the first full tax year.
(c) Where a receipt in its entirety cannot be subjected to the tax imposed by this article by reason of the provisions of the Constitution of the United States, or any other provision of law, including exemptions within this article, the Collector shall establish rules and regulations and methods of allocation and evaluation so that only that part of such receipt which is properly attributable and allocable to the doing of business in the Borough of White Oak shall be tax hereunder. The Collector may make such allocation with due regard to the nature of the business concerned on the basis of millage division of the receipt according to the number of jurisdictions in which it may be taxes, the ratio of the value of the property or assets of the taxpayer owned and situated in the Borough of White Oak to the total property or assets of the taxpayer wherever owned and situated and any other method or methods of calculation other than the foregoing, calculated to effect a fair and proper allocation. Every person who ceases to carry on a business during any tax year shall be permitted to apportion his tax for such year, and shall pay for such tax year an amount to be computed by multiplying his gross receipts for the preceding full calendar year by a fraction whose numerator shall be the number of months such person was in business during the tax year and whose denominator shall be twelve.
(d) Every person subject to the payment of the tax hereby imposed who engages in a business, temporary, seasonal or itinerant by its nature, shall compute his annual gross receipts upon the actual gross receipts received by him during such tax year.
(e) Every person subject to the payment of the tax hereby imposed, and who is also subject to the Occupation Privilege Tax levied by Article 349 and its amendments, may deduct said Occupation Privilege Tax from the amount of tax due and owing under the provisions of this article.
(Ord. 3044. Passed 12-16-96.)
(Ord. 3044. Passed 12-16-96.)