A duplicate registration certificate may be issued by the Collector to replace any registration certificate previously issued hereunder which has been lost or destroyed upon the taxpayer filing statement of such fact, and at the time of filing such statement paying to the Collector a duplicate registration certificate fee in an amount established by resolution of the City Council; provided however, that a duplicate registration certificate may be issued, without payment of any additional fee, by the Collector to replace any registration certificate previously issued hereunder which has been lost after having been deposited in the United States mail upon the taxpayer declaring within ninety days thereafter that such registration certificate was never received. (Ord. 2765 § 1, 1991: Ord. 2062 § 2 (part), 1975).