SEC. 21.13. NEWLY ESTABLISHED BUSINESSES – COMPUTATION OF BUSINESS TAX. (Amended by Ord. No. 177,246, Eff. 2/18/06, Oper. 1/1/06.) (a) Except in cases where this article prescribes a different method to compute and pay the business tax for a newly established business, the business tax shall be obtained and paid in accordance with whichever of the following applies to the classification of newly established business: 1. When the annual business tax is measured by any of the following: gross receipts, gross production costs and gross receipts, gross cost of the work done, or gross receipts and salaries, wages, fees or other compensation paid, the applicant for a business tax registration certificate shall at the time of making application, pay a minimum amount of tax that will apply for the first year of operation. This minimum tax cannot be pro-rated. At the end of the business tax period, the taxpayer shall file a written statement as prescribed in Section 21.14 disclosing all the particulars required for the classification of that business. At the time of renewal, the taxpayer shall pay the actual tax owed for the first year of operation deducting any minimum tax previously paid for that year. This additional tax is computed at the current rate specified for the classification of that particular business. This tax is then measured and paid in the manner prescribed in Section 21.14. In all cases, the business tax shall be determined and paid in all business tax periods subsequent to the first business tax periods in the manner prescribed in Section 21.14. 2. When the annual business tax is measured by any of the following: the number of vehicles, machines, devices or articles of equipment used, the number of persons employed, square foot area, seating capacity, the scale of fees or other charges collected, the applicant for a business tax registration certificate shall file with the Director of Finance, a statement setting forth the applicable factors in use, expected to be in use, employed, or collected. The taxpayer is required to pay the business tax at the time of making the application when the business is started. The required application and the tax payment is due as follows: when the business tax period is daily, tax is due on or before the close of business on the day on which the business was started;