(a) Every return shall be made upon a form furnished by the Collector. Every person making a return shall certify the correctness thereof.
(b) 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 the license year shall on or before the fifteenth day of May, following, file with the Collector a return setting forth his name, his business and business address, and such other information as may be necessary in arriving at the actual gross amount of business transacted by him during the preceding calendar year, and the amount of the tax.
(c) 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 license year, shall on or before the fifteenth day of May, next following, file with the Collector a return indicating the gross taxable volume of business and the amount of tax due.
(d) Every person subject to the tax imposed by this article who commences business subsequent to the beginning of the license year, shall, on or before December fifteenth of each year, file a return with the Collector indicating the taxable gross volume of business for the current year, and the amount of tax due.
(e) 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 thirty days after completing such business, file a return with the Collector setting forth his name, his address and business address, and such information as may be necessary in arriving at the actual gross amount of the business transacted by him during such period and the amount of the tax due.
(Ord. 3043. Passed 12-16-96.)