§ 10-18. Basis for computation.

Latest version.

(a)

The amount of business license tax payable shall be determined by reference to the license tax schedule.

(b)

Where the amount of tax is depended upon the amount of gross receipts, computation of the tax shall be based on gross receipts for the preceding year.

(c)

In the event business was begun after the first day of the calendar year, the tax shall be based upon the probable gross receipts or other estimated facts for a period of one (1) year.

(Comp. of Ords. 1989, § 6-6; Ord. of 11-8-04, § 1)

                    
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