§ 78-36. Estimate of gross receipts.

(a)

Gross receipts of preceding year to be used as estimate for current year. All occupation taxes levied by this article are levied on the amount of business to be transacted during the calendar year. However, for convenience of both the county and the taxpayer, and to avoid the necessity of making numerous returns, those businesses subject to the occupation tax levied in section 78-34 shall, on or before the times set forth in this article, file with the supervisor of the business license office the returns specifically provided for in this article, showing the gross receipts of that business during the preceding calendar year. This return shall be used as an estimate for making payments on the occupation tax for current calendar year, the actual and final amount of tax levied for business transacted in a current calendar year to be paid in accordance with a final return to be made after the termination of the year, in accordance with the procedure set forth in this article.

(b)

Filing of return. The owner, proprietor, manager or secretary officer of the business subject to the occupation tax of the current calendar year shall, at the end of the preceding year, and on or before March 1 of the current calendar year, file with the supervisor of the business license office of the county, on a form furnished by the revenue collection officer, a signed return setting forth the amount of gross receipts of such business for the entire preceding calendar year, to be used as an estimate of the gross receipts for the current year.

(c)

Businesses conducted for only part of preceding year. Where a business subject to the occupation tax for the calendar year has been conducted for only a part of the preceding year, the amount of gross receipts for such part shall be set forth in the return. The return shall also show a figure putting the receipts for such part of a year on an annual basis, which figure shall bear the same ratio to the amount of gross receipts for such part year as the full year bears to such part. Such figure shall be used as the estimate of the gross receipts of the business for the current calendar year.

(d)

New businesses. A new business shall make an estimate of the projected gross receipts for the calendar year or part thereof still remaining and shall pay the initial occupation tax for that year based on such estimate, subject to the provisions of section 78-37.

(Ord. of 10-25-94; Code 1977, § 3-7-7)