(a) Every return shall be made upon a form furnished by the License Tax Officer. Every person making a return shall certify the correctness thereof by affidavit.
(b) The fact that an individual's name is signed on the return shall be prima-facie evidence that such individual is authorized to sign the return on behalf of the taxpayer.
(Ord. 21-1987 §2. Passed 7-21-87.)
(c) Every person subject to the tax imposed by this article who commences business prior to the beginning of any tax year shall file a return with the License Tax Officer, setting forth his name, his business and business address and such other information as may be required by the License Tax Officer in order to determine his actual gross receipts as prescribed in Section 343.02 and the amount of the tax due by the 15th of April of every tax year.
(d) Every person subject to the tax imposed by this article who commences business subsequent to the beginning of any tax year, shall within forty days from the date of commencing such business, file a return with the License Tax Officer setting forth his name, his business and business address and such other information as may be required by the License Tax Officer in order to determine his actual gross receipts as prescribed in Section 343.02 and the amount of the tax due.
(e) Every person subject to the tax imposed by this article, who engages in a trade, occupation, business or profession, that is 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 name, his business and business address and such other information as may be required by the License Tax Officer in order to determine his actual gross receipts for the period he engages in business during the license year and the amount of tax due.
(f) Any person required to file a return by this article shall attach to such return the Internal Revenue Service Schedule "C", Form 1065, or Form 1120.
(Ord. 1-1990 §1. Passed 3-6-90.)