Any person starting a business in the city shall file a written application prior to commencing business and the minimum tax applicable to the business classification. The application shall contain all of information described in Section 6.01.150 except that an estimate of gross receipts, cost of operations or other tax measure from the start of the business to the end of the certificate period will be required. Upon expiration of the certificate, the person shall be required to file a statement showing the actual amount of gross receipts or other applicable tax measure incurred during the first certificate period and pay the appropriate business tax based on that amount in excess of the minimum tax paid.

To renew the certificate for the following calendar year and any subsequent year, the applicant shall update the renewal application and submit a tax payment in the manner described in Section 6.01.150. (Ord. 1921 NCS §2 (part), 1993.)