謝謝托尼福和鳳凰小城。以下是City的答複

我給其中一個City發了email。這是答複email中的主要內容：

Generally, we ask that you provide us with an honest estimate of what you think your Gross Receipts will be from your start date of business until December 31st; we are based upon the calendar year. Usually, we go by the honor system hoping that the proprietor will not intentionally under report their gross receipts. The City of ABCD reserves the right to audit your financial records in accordance with ABCD Municipal Code, Chapter x.xx. However, during the first year of business, for a new company, we do not exercise this right. Please note that next year in 2010, when you have to renew your business license, we will ask for the gross receipts for the prior year.