(to) develop(s)

[diver]

Hello.
Tell me please, why there is not infinitive or ending "s" with "develop"?

"It is imperative that a business develop a reliable accounting system to capture and summarize its voluminous transaction data."

Thanks.

[Tdol]

It's a present subjunctive. If you look at these results, you'll see the form more clearly.

[TheParser]

Hello.
Tell me please, why there is not infinitive or ending "s" with "develop"?

"It is imperative that a business develop a reliable accounting system to capture and summarize its voluminous transaction data."

Thanks.

***NOT A TEACHER***

diver, good morning.

(1) It is imperative/ important/ necessary/ my wish/ my demand that a business DEVELOP/START/BEGIN....

(2) This is the so-called subjunctive.

(3) It is just an idea in the speaker's mind.

(4) It is not reality -- yet.

(5) Tom comeS to school every day at 7 o'clock. = reality.

(6) It is imperative (my order) that Tom come to school every day at 7 o'clock. Maybe he will obey me or maybe he won't.

Thank you. (P.S. Of course, some native speakers do not always use the subjunctive when they should.)