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§ 11-21 MARTINSVILLE CODE the laws of the Commonwealth of Virginia, and notwithstanding any other ordinances enacted by the City of Martinsville, whether or not compfied in the City Code, the following provisions shall be applicable to the issuance of licenses required and the levy, assessment, and collection of license taxes imposed on businesses, trades, professions, occupations and callings and upon the persons, firms, partnerships and corporations engaged therein within the city. (Ord. No. 96-13, § ll-I(A), 11-26-96) Sec. 11-22. Definitions. For the purposes of this article, unless otherwise required by the context: Amusement operator means any person leasing, renting or otherwise furnishing or provid- ing a coin-operated amusement machine in the city, provided, however, that the term "amusement operator" shall not include a person owning less than three (3) such machines and operating such machines on property owned or leased by such person. Assessment means a determination as to the proper rate of tax, the measure to which the tax rate is applied, and ultimately the amount of tax, including additional or omitted tax, that is due. An assessment shall include a written assessment made pursuant to notice by the assessing official or a self-assessment made by a taxpayer upon the filing of a return or otherwise not pursuant to notice. Assessments shall be deemed made by an assessing official when a written notice of assessment is delivered to the taxpayer by the assessing official or an employee of the assessing official, or mailed to the taxpayer at his last known address.' Self-assessments shall be deemed made when a return is filed, or if no return is required, when the tax is paid. A return filed or tax paid before the last day prescribed by ordinance for the filing or payment thereof shall be deemed to be fled or paid on the last day specified for the fling of a return or the payment of tax, as the case may be. Assessor or assessing official means the commissioner of revenue of the City of Martinsville. Base year means the calendar year, or fiscalyear if the business is on a fiscal year basis for federal income tax purposes, immediately preceding the license year, except for contractors subject to the provisions of section 58.1-3715. The base year shall be used as the basis for calculating any license tax measured by gross receipts, subject to the following: (a) Every person who during a license year begins a business, trade, profession, occupa- tion or calling which requires a license where the license tax is measured by gross receipts shall estimate the amount of gross receipts which will be received by such business from the commencement of such business until the end of the license year. Such license tax shall be due and payable at the time such business commences. Such estimate shall be subject to correction based upon the actual gross receipts for this initial license year. (b) When the license for a full license year is measured by the gross receipts for a base year which does not represent a full twelve (12) months of operation of the business, trade, profession, occupation or calling, then the gross receipts shall be the estimated gross receipts which would result from a full twelve (12) months of operation. Upon the supp. No. 41, Rev. 664