§ 2-3 TAX TO BE PAID TO CITY CLERK; RECORDS; TAX RECEIPT.
   All occupation taxes herein provided shall be paid in advance, to the City Clerk, who shall issue a receipt therefor. The City Clerk shall record the name of the licensee and the address where he or she engages in his or her occupation. The records shall be duly filed and kept in the permanent files of the city for at least five years. Thereafter, upon resolution by the Council, the records may be destroyed. Every person receiving a receipt from the City Clerk shall post the tax receipt in a conspicuous place in the premises where he or she carries on his or her occupation.
(`90 Code, § 2-3)