A. Every person or company making application for a license to be issued hereunder for a newly established business, or for the first license to be issued hereunder, shall furnish to the Tax Collector for his or her guidance in ascertaining the amount of license tax to be paid by the applicant, a signed written statement, under oath, upon a form provided by the Tax Collector, setting forth such information as may be required herein and as may be necessary to estimate the amount of the license tax to be paid by the applicant.
B. Such information, if accepted by the Tax Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only if based upon an average number of employees, or other variable; and such person or company shall within thirty (30) days after the expiration of the period for which such license was issued, furnish to the Tax Collector accurate written information upon which the license tax is to be determined. Upon receipt of this information, the Tax Collector will ascertain the tax that should have been paid for the period and either credit the excess amount against the renewal license or request payment within thirty (30) days of the amount due.
C. The Tax Collector shall not issue to any such person or company a license for business, until such person or company shall have furnished to him or her the written statement and paid the license tax as herein required.
('61 Code, § 13.6) (Ord. 402, passed - - )