In all cases where the business tax is based upon gross receipts or personnel, the person subject to the business tax shall submit to the Collector for his guidance in ascertaining the amount of the business tax to be paid by such person, a written statement, upon a form to be provided by the Collector, written under penalty of perjury, or sworn to before a person authorized to administer oaths setting forth such information concerning the taxpayer's business during the preceding year as may be required by the Collector to enable him to ascertain the amount of the business tax to be paid by such person pursuant to the provisions of this title. (Ord. 2170 § 4, 1977: Ord. 2062 § 2 (part), 1975).