(a) Every return shall be made upon a form prescribed by the City License Tax Officer. Every person making a return shall certify the correctness thereof.
(b) Every person subject to the tax hereby imposed who had commenced his or her business at least one full year prior to the beginning of the license year shall, on or before April 15 of the license year, file with the License Tax Officer a return setting forth his or her name, his or her business and business address and such other information as may be required by the License Tax Officer in order to determine his or her actual gross receipts for the preceding calendar or fiscal year and the amount of tax due.
(c) Every person subject to the tax hereby imposed who had commenced his or her business less than one full year prior to the beginning of the license year shall, on or before April 15 of the license year, file with the License Tax Officer a return setting forth his or her name, his or her business and business address and such other information as may be required by the License Tax Officer in order to determine his or her actual gross receipts for the preceding calendar or fiscal year and the amount of tax due.
(d) Every person subject to the tax hereby imposed who commences business subsequent to the beginning of the license year shall, within 40 days from the date of commencing such business, file a return with the License Tax Officer setting forth his or her name, his or her business and business address and such other information as may be required by the License Tax Officer in order to determine his or her actual gross receipts for the preceding calendar year and the amount of tax due.
(e) Every person subject to the tax hereby imposed who engages in a business temporary, seasonal or itinerant in nature shall, within seven days from the date he completes such business, file with the License Tax Officer a return setting forth his or her name, his or her business and business address and such other information as may be required by the License Tax Officer in order to determine his or her actual gross receipts for the period he engages in business during the license year and the amount of the tax due.
(Ord. 4726, passed 12-18-1975; Ord. 4872, approved 12-23-1977)