§ 14-61. Statement required when tax based on annual gross receipts.
Latest version.
Each person for whom a license tax is provided for by this article, the amount of
which license tax is to be computed upon the annual gross receipts of such person,
shall furnish the city prior to April 1 of each year a correct statement in writing
of the amount of his annual gross receipts, which statement shall not be made public
nor used by the city except for the purpose of establishing a correct basis for fixing
and collecting the amount of the license tax and except for the purpose of prosecuting
violations of this article. All books and accounts showing such annual gross receipts
shall be open to the inspection of the city officials charged with the duty of issuing
the license required by this article and collecting the fee for the same, and the
issuance of any such license may be withheld until all the requirements have been
fulfilled. Such statement shall be verified by the affidavit of the merchant, business
or occupation or officer thereof making it, if residing within the city; or, if not
a resident, then by some credible person duly authorized to do so.
