(A) Application.
(1) Every person required to have a license pursuant to the provisions of this chapter shall make an application for the same to the Finance Department. Such application shall be a written statement upon a form provided by such department and shall be signed by the applicant under penalty of perjury or sworn to by the applicant before a person authorized to administer oaths. The application shall set forth such information as may be necessary properly to determine the amount of the license tax to be paid by the applicant.
(2) Such application shall set forth the average number of full-time equivalent employees for the applicable period as provided in § 110.01 of this chapter.
('63 Code, § 6-1.112)
(B) First license.
(1) Every person making an application for license shall pay to the Finance Department an estimate of the license tax for the business in which he is engaged.
(2) If all of the provisions of this chapter are met, the license will be issued five working days after application is made for such license pursuant to division (A) of this section.
(3) The estimated license tax thus paid 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 Finance Department with a sworn statement upon a form to be provided by such department, setting forth such information as may be therein required and showing, during the period of such license, the actual average number of full-time equivalent employees. The license tax shall be ascertained and paid upon such applicable basis, credit being given for the estimated license tax previously paid, and a refund to the applicant made if the previously paid license tax was in excess of the amount deemed to be required.
('63 Code, § 6-1.113)
(C) Renewal of license; application. In all cases, the applicant for the renewal of a license shall submit to the Finance Department for its guidance in ascertaining the amount of the license tax to be paid by the applicant a written statement, upon a form to be provided by such department, signed under penalty of perjury or sworn to before a person authorized to administer oaths. Such statement shall set forth such information concerning the type of the applicant's business, the number of full-time equivalent employees during the preceding year, or other applicable basis as may be required by the Finance Department to enable it to ascertain the amount of the license tax to be paid by such applicant pursuant to the provisions of this chapter.
('63 Code, § 6-1.114)
(Ord. 378-C.S., passed 12-7-82; Am. Ord. 482-C.S., passed 12-17-88)