(A) Every person required by the provisions of this chapter to have a license shall make application for such license to the Collector, as provided in this chapter; upon the payment of the prescribed license tax, the Collector shall issue to such person a written license, which shall include the following information:
(1) The business licensed;
(2) The place or places where such business is to be transacted and carried on;
(3) The address for receipt of business license tax renewal notices, if different than the place where the business is to be transacted in the city;
(4) The date of the expiration of such license; and
(5) Such other information as may be necessary for the enforcement of the provisions of this chapter.
(B) If the amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts subject to taxation under this chapter for the period to be covered by the license to be issued. The estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of license tax to be initially paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the Collector with a sworn statement, upon a form furnished by the Collector, showing his or her gross receipts during the period of such license, and the license tax for such period shall thereafter be finally ascertained and paid in the manner provided in this chapter for the ascertaining and paying of renewal license taxes for other businesses, after deduction from the payment found to be due the amount paid at the time such first license was issued.
(C) The Collector may grant, upon written request of the licensee, a reasonable extension of time to furnish such statement.
(D) The Collector shall not issue to any such person another license for the same or any other business until such person has furnished to the Collector the sworn statement and paid the license tax required by the provisions of this chapter.
(`78 Code, § 5.02.050.)