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basis used must coincide with the system of accounts used by the tax- payer and with the method employed by the taxpayer for Federal and State Income Tax purposes. The preceding year's gross receipts may be either the fiscal year used by the business, or the calendar year, pro- vided that the year employed must also coincide with the year used for Federa~ and Stat~ Income Tax purposes. Section 22. Subjects Not ~ntioned In Ordinance: Nothing contained in this ordinance shall be construed to repeal any tax imposed by any other ordinance of the City of Portsmouth upon motor vehicles, persons, property, admissions, charges for utility services, or any subject not herein mentioned, unless otherwise speci, fied, Section 23. Federal and State Laws: Nothing in this ordinance contained shall be construed as posing any license tax on any business, occupation or professional, employment, or on any part thereof, that the City of Portsmouth is pro- hibited by Federal or State law from imposing the same. ' Section 24. Former License Tax Ordinances Superseded: For the tax year beginning May 1, 196S, and ending April 1966 and for each and every year thereafter beginning with May 1 and ..ending with April 30 following, until otherwise changed, the license taxes of persons conducting, operating or engaging in any licensable business,~ occupation or profession in the City of Portsmouth shall be . as set forth in this ordinance. However, nothing in this ordinance shall' be construed to supersede any of the regulatory provisions of any ordi* nance adopted at any prior date. Section 25. Commissioner's Duty: It shall be the duty of the Commissioner of the Revenue to require all persons prosecuting any business, employment or profession for which a license is provided herein to procure such license and pay the tax therefor; and should there be any license tax ~ot paid it shall be his duty to report any and all delinquents to the City Attorney for prosecution as provided in this ordinance. The Commissioner of the Revenue shall report monthly to the Director of' Finance the aggregate amo_u?t of licenses assessed d~ring the .month~and placed in the hands of the City Treasurer for collection. Section 26. Persons Constructing Buildings for Sale or Rent Taxed as. Contractors: Any person who ~ for the put- selling the S~me