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Each succeeding semiannual payment of the occupation tax levied pursuant to this article may include any adjustment which is shown on the report provided for by §23-15 which may be necessary for the consideration of uncollectibles or any other matters which may have resulted in either an excess or a deficiency in the amount of tax paid in any previous semiannual payment.
All telegraph companies shall, at the time they make their semiannual payments of the occupation tax levied pursuant to this article, file with the city clerk a full, complete, and detailed statement of the gross receipts subject to such occupation tax which statement shall be duly verified and sworn to by the manager in charge of the business of the particular company in the City, or by a higher managerial employee of such company.
The City shall have the right at any time to inspect, through its officers, agents or representatives, the books and records of any telegraph company, for the purpose of verifying any report submitted pursuant to the requirements of §23-15.
In case any telegraph company shall refuse, fail or neglect to furnish or file any report required by §23-15 at the time required for such filing, or shall fail or refuse to permit the City to inspect the books and records of such company for the purpose of verifying such report, then the occupation tax for the preceding six months shall be the amount of one hundred dollars, and such amount shall be paid within forty-five days following the end of the six months period as required by §23-11, and such amount shall draw interest and be subject to penalties as provided by §23-13.
In case any telegraph company shall fail to make payment of the occupation tax provided for by this article at the time specified for such payment, the City shall have the right to sue any such company in any court of competent jurisdiction for the amount of such occupation tax due and payable under the terms and provisions of this article, and may recover judgment against any such company for such amount so due, together with interest and penalties, and may have execution thereon.
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