A. In all cases where the amount of license to be paid by any person is based upon the amount of receipts of sales or of business transacted, the number of persons employed, the average number of vehicles used, the amount of the maximum admission fee charge, the number of companies represented, the number of tables used for any game, or the number of rooms in any building, such person shall, before obtaining a license for his business and annually thereafter, file with the Finance Director for his guidance in ascertaining the amount of license to be paid by such a person, a written statement showing such information as may be required as of the date of such statement. No such statement shall be conclusive upon the city and upon any officer thereof as to the matters there-in set forth, and the same shall not prejudice the rights of the city to recover any amount that may be ascertained to be due from such person in addition to the amount shown by such statement to be due in case such statement should be found to be incorrect. If any person required to make any such statement fails to do so, such person shall be required to pay a license at the maximum rate prescribed in this chapter for the business carried on by such person, and shall be guilty of a violation of this chapter and be punishable therefor as provided in this chapter; provided, however, that in any case where the first license is to be issued for a newly established business, no statement need be made of the amount of receipts or sales or business transacted, or of the average number of persons employed and the minimum rate prescribed in this chapter shall be charged for any newly established business, the amount of license for which is regulated by the amount of receipts or sales or business transacted, or by the average number of persons employed during the first period in which such business is in operation; and provided, further, that the first license for a newly established business for which a minimum license is not fixed by this chapter, shall not be required to be paid until the termination of the license period during which the operation of such business is commenced. At such termination, the license for such license period shall be ascertained and paid in the manner provided by this section for the ascertaining and paying of licenses for other license periods.
B. In the event of any change in such business prior to the expiration of one year, a supplemental sworn statement shall be filed at the time of the renewal of such license next succeeding such change.
(Ord. 565, 1990).