Every person acting as agent or otherwise, for or upon behalf of any such corporation, company or association shall on or before July 15 of each year, render to the City Clerk a full, true and just account, verified by oath, of all the premiums, which, during the year ending on July 1 preceding, shall have been received by him or any other person for him, in behalf of any such corporation, company or association. The agent shall also at the time of the making of the report, pay to the City Treasurer the sum of 2% upon the gross receipts of such corporation, company or association, obtained as premiums for effecting fire insurance in the city as specified in this chapter.
('68 Code, § 35.02)