(a) In all cases where the amount of the license tax to be paid by any person is based upon the number of employees, the gross receipts of the business, the number of vehicles used, the maximum admission fee charged, the number of tables, alleys or other devices used for any game, the number of rooms or seating capacity in any building, or the number of machines used in any business, such person shall, before obtaining a license for his or her business, file with the business license officer, for his or her guidance in ascertaining the amount of the license tax to be paid by such person, a written statement made under penalty of perjury stating the average number of total employees employed by such person during the license period next preceding the date of such statement, or the number of vehicles used, or the amount of the maximum admission fee charged, the gross receipts of the business, or the number of tables, alleys or other devices used for any game by such person, or the number of rooms or seating capacity in the building at the date of such statement, or the number of machines used in the business.
(b) In any case where the first license is to be issued for a newly established business, the statement required by this section shall state the estimated average number of total employees, the gross receipts of the business, or the estimated number of vehicles to be used, or the estimated amount of the maximum admission fee to be charged, or the estimated number of tables, alleys or other devices to be used for any game by such person, or the estimated number of rooms or seating capacity in the building, or the estimated number of machines to be used in such business. The license tax, based upon such estimation, shall be paid at the time the first license is issued for any newly established business. Within thirty days after the end of the license period for which the license is issued, such person shall file a supplemental statement with the business license officer as to the actual numbers and shall pay any additional amount of license tax due. The business license officer is authorized to refund any overpayment of the estimated license tax, if the business license officer finds, based on the supplemental statement, that an overpayment was made to the city.
(c) No statements required by this section shall be conclusive upon the city or any officer thereof as to the matters therein 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 due based upon the information in the statement, in case the statement is found to be incorrect. The correctness of all the statements shall be subject to verification by the business license officer who is hereby authorized and empowered to inspect and audit the books and records of any and all persons licensed to transact and carry on any business.
(d) The statements filed pursuant to the provisions of this section shall be deemed confidential in character and, to the extent allowed by state or federal law, shall not be subject to public inspection. It shall be the duty of the business license officer to so preserve and keep the statements so that the contents thereof may not become known, except to the persons charged by the law with the administration of this chapter.
(Ord. 776 § 2 (part), 1999)