A. Deposit Required: Every person in the City who sells or offers to sell or engages in the business of selling any kind of goods, wares or merchandise whatever, who shall hereafter begin business in the City and who represents that he is to be permanently located in the City in said business shall deposit with the Collector of the City the sum of fifty dollars ($50.00) as a guarantee that he will in good faith be permanently located in the City in such business for the period of four (4) months, and in default of which condition will forfeit to the City the said deposit. In case said person shall in good faith permanently engage in such business for a period of four (4) months after the giving of such deposit, said deposit shall be first applied against any license fees found to be due, and the balance shall be refunded to the depositor. (1975 Code §5-1.10)
B. Financial Statement; Determination of License Tax:
1. Upon a person making application for the first license to be issued for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts, or is graduated according to some other sliding scale, such persons shall furnish to the Collector for his guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement upon a form provided by the Collector, signed by the applicant and certified under penalty of perjury to be true and correct, setting forth such information as may be therein required and as may be necessary to properly determine the amount of the license tax to be paid by the applicant. (Ord. 9116, 12-17-91)
2. If the amount of the license tax to be paid by such applicant is based upon the amount of his gross receipts, he shall estimate the amount of his gross receipts for the period to be covered by the license for the purpose of determining the license bracket which will be applicable to him for the period to be covered by the license to be issued. Such estimate, if accepted by the Collector as reasonable, shall be used in determining the amount of the license tax to be paid by the applicant; provided, however, that the amount of the license tax so determined shall be tentative only and such person shall, within thirty one (31) days after the expiration of the period for which such license was issued, furnish the Collector with a certified sworn statement upon a form furnished by the Collector containing the data required to show the licensing bracket properly applicable to such person during the period of such license and the license tax for such period shall be finally ascertained and paid in the manner provided by this Chapter, after deducting from the payment found to be due the amount paid at the time such first license was issued. The Collector shall not issue to any such person another license for the same or any other business until such person shall have furnished to him the written statement and paid the license tax as herein required.
3. If the amount of the license tax to be paid by such applicant is graduated according to some sliding scale other than gross receipts, the applicant shall furnish to the Collector for his guidance in ascertaining the amount of license tax to be paid by the applicant, a certified or sworn statement upon a form provided by the Collector, setting forth such information as may be therein required and as may be necessary properly to determine the amount of license tax to be paid by the applicant and which statement shall show among other things, the number of vehicles or tonnage thereof, the number of seats, chairs, rooms, tables or other units used or involved in such person's business as of the time of filing such application. Such person shall thereupon pay the required license tax in advance, computed in accordance with the information contained in such statement.
4. In all cases the applicant shall, upon filing his application, pay the prescribed license fee in advance; provided, that in the case of annual licenses, only the initial fee shall be prorated as follows:
a. If application is made during the quarter beginning January 1, one hundred percent (100%) of such fee shall be paid;
b. If application is made during the quarter beginning April 1, seventy five percent (75%) of said fee shall be paid;
c. If application is made during the quarter beginning July 1, fifty percent (50%) of said fee shall be paid;
d. If application is made during the quarter beginning October 1, twenty five percent (25%) of said minimum shall be paid. (1975 Code §5-1.11)