(a) Every person subject to the payment of tax hereby imposed who has commenced his business at least one full year prior to the beginning of the license year shall compute his annual gross volume of business upon the actual gross amount of business transacted by him during the preceding calendar year.
(b) Every person subject to the payment of the tax hereby imposed who has commenced or who commences business less than one full year prior to the beginning of the license year shall compute his annual gross volume of business for such license year in the manner following:
A monthly average of business during such period shall be ascertained by dividing the gross volume of business by the number of months in business and the monthly average shall be multiplied by twelve to arrive at the taxable gross volume of business.
(c) Every person subject to the payment of the tax hereby imposed, who commences his business subsequent to the beginning of the license year, shall compute his gross volume of business for the license in the manner following:
Gross volume shall be computed from the date of commencing business to November 30, of the current taxable year, and this gross volume divided by the number of months in business shall be the monthly average. Such monthly average multiplied by the number of months in business for the current taxable year shall provide the taxable gross volume of business.
Any business commencing during the month of December shall be considered as a temporary business for the first year.
(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 actual gross volume of business upon the actual gross amount of business transacted by him during such license year.
(Ord. 3043. Passed 12-16-96.)