§ 23-15. Estimates to determine tax for beginners, etc.

(a)

For the purpose of ascertaining the license tax or fee to be paid by any person beginning a new business whose license tax or fee is based on total gross receipts, total gross sales, total gross purchases, total gross commissions, total gross contracts or orders, the prospective licensee shall, in good faith, estimate the basis for measuring the license tax or fee between the date of issuance of the license and the 31st day of December of that license year.

(b)

The license tax or fee of every person who was licensed or licensable by the city for only a part of the next preceding license year shall be computed for the then current license year on the basis of an estimate of the amount of total gross receipts, total gross sales or total gross purchases which the licensee will make throughout the then current license year.

(c)

Every underestimate under this section shall be subject to correction by the commissioner, whose duty it shall be to assess such licensee with such additional taxes or fees as may be found to be due after the close of the license year on the basis of total gross receipts, total gross sales, total gross purchases, total gross commissions or total gross contracts or orders. In case of an overestimate, the commissioner shall order a refund in the amount of the overpaid tax or fee, except as otherwise provided for in this chapter.

(d)

Except for those businesses provided for in subsections (a), (b) and (c) of this section, the license tax or fee to be paid by any person whose license tax or fee is based on total gross receipts, total gross sales, total gross purchases, total gross commissions, total gross contracts or orders, shall be computed for the then current license year using the base year.

(Ord. No. 4969-96, § 1)

(Ord. No. 4969-96, § 1)