(a) Every person subject to the tax imposed by this article shall, forthwith, register with the Collector and set forth his name, address, business address, and the nature of the business activity in which he is engaged.
(b) Every return shall be made upon a form furnished by the Collector. Every person making a return shall certify the correctness thereof.
(c) Every person subject to the tax imposed by this article who has commenced his business at least one full year prior to the beginning of any tax year shall, on or before May 15, 1997, and annually thereafter, file with the Collector a return setting forth his name, his business, business address and such other information as may be necessary in arriving at the annual gross volume of business transacted by him during the preceding year and the amount of the tax due.
(d) Every person subject to the tax imposed by this article who has commenced his business less than one full year prior to the beginning of the tax year 1997, shall, on or before May 15, 1997, file with the Collector a return setting forth his name, his business, business address, and such other information as may be necessary in arriving at the actual gross volume of business transacted by him during the period of operation prior to January 1, 1997, and the amount of tax due.
(e) Every person subject to the tax imposed by this article who commences business subsequent to the beginning of any tax year for such tax year shall, on or before January 31st of the succeeding tax year, file a return with the Collector setting forth his name, his business, business address, and such other information as may be necessary in arriving at the actual gross volume of business transacted by him during the tax period, and the amount of tax due.
(f) Every person subject to the tax imposed by this article who commences business subsequent to the beginning of any tax year shall, on or before May 15th of the succeeding tax year, file a return with the Collector setting forth his name, his business, business address, and such other information as may be necessary in arriving at the gross volume of business for the first full year, and the amount of the tax due. The average monthly volume of business transacted in the preceding year multiplied by twelve shall be the basis for computing the gross volume of business for the first full tax year.
(g) Every person subject to the payment of the tax imposed by this article who engages in a business temporary, seasonal or itinerant by its nature shall, within seven days from the day he completes such business, file a return with the Collector, setting forth his name, his business, business address, and such other information as may be necessary in arriving at the actual gross volume of business during the tax period, and the amount of the tax due.
(Ord. 3044. Passed 12-16-96.)