§ 163-5. Estimated return.

A. 

Every return required by this article shall be made upon a form furnished by the Collector. Every person making a return shall certify the correctness thereof by affidavit under the penalties of perjury. The failure of any taxable under this article to receive or procure forms required for making the declarations or returns required herein shall not operate to excuse him from making such declaration and return.

B. 

Every person, subject to the tax imposed by this article who has commenced his business prior to July 1, 1970, shall, on or before the 15th day of September 1970, file with the Collector a return setting forth his name, his business and business address and such other information as may be necessary, and shall compute the actual gross amount of business transacted by him during the twelve-month period ending June 30, 1970, and the amount of said tax estimated to be due.

C. 

Every person, subject to the tax imposed by this article, who has commenced his business less than one full year prior to July 1, 1970, shall on or before the 15th day of September 1970, file with the Collector a return setting forth his name, his business, business address and such other information as may be necessary, and shall compute the actual gross amount of business transacted by him during the license year and the amount of the tax estimated to be due.

D. 

Every person, subject to the tax imposed by this article, who commences business on or subsequent to July 1, 1970, shall within 45 days from the date of commencing such business file a return with the Collector setting forth his name, his business, business address and such other information as may be necessary, and shall compute the actual gross amount of business transacted by him during the license year and the amount of the tax estimated to be due.

E. 

Every person, subject to the payment of the tax imposed by this article who engages in a business temporary, seasonal or itinerant by its nature, shall, within seven days from the day he completes such business, file a return with the Collector setting forth his name, his business and business address and such information as may be necessary, and shall compute the actual gross amount of business transacted by him during such period and the amount of the tax due.