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Section 8. Proration of Licenses: In the event any person required to pay a license tax under the provisions of this ordinance where the license tax is not measured by gross receipts~ gross sales, gross purchases, gross commissions, gross contracts or orders, or graduated in any other way, shall begin any business, occupation or profession after May 1 of the license year, the license tax shall be prorated on a monthly basis, 1/ 12 of the annual license tax to be assessed for each month or portion thereof for the remainder of the license year, except as otherwise herein provided. No such license tax shall be subject to such proration where the license tax for the whole year is $20.00 or less, except that when- ever any person engaging in any business, occupation or profession for which license taxes are imposed by this ordinance in any territory hereafter annexed to the City shall make application for a prorated license under this section, the license tax shall be prorated with res- pect to the remainder of the license tax year to the nearest whole without regard to the minimum herein prescribed. Section 9. License Tax on Beginners: For the purpose of ascertaining the tax to be paid by any per- son beginning a new business, employment or profession, and whose license:; tax shall be based on gross receipts, gross sales, gross purchases, gross commissions, gross contracts or orders, the licensee 'shall estimate the basis for measuring the license tax between the date of issuance of the license and the thirtieth of April following. Section 10. License Tax When not Previously in Business a Full Year: The license tax of every person who was licensed at a definite place of business for only a part of the next preceding license year sh~ll be computed for the then current license year on the basis of an estimate of.the amount of gross receipts, gross sales or gross purchases which the licensee will make throughout the them current license year, e~cept, that any commission merchant or wholesale merchandise broker shall be licensed on the basis of gross contracts or orders, or gross commissions of the next preceding license year or any parts thereof. Section 11. Estimates: Every underestimate under either of the two preceding sections shall be subject to correction by the Commissioner of the Revenue, whose duty it shall be to assess such licen~eewith such additional taxes as may be found to be due afte~ the close of the license year on the basis of gross receipts, gross sales, gross purchases, gross commissions, or gross contracts or orders, in accordancewith the definitions set forth in Section 21 hereof. Section 12, Records --Keeping of: