(A) In all cases where the account of business license tax to be paid by any person is based upon the amount of gross receipts, as set forth in this chapter, such person shall, before obtaining a license, submit to the License Collector or his or her guidance, a written statement, a certified copy of state or federal income tax statement of earnings prepared by a certified public accountant showing the total amount of gross receipts, or other facts upon which the License Collector may determine the license tax under the provisions of this chapter, as applied to the particular business involved. Such statement shall be so filed within ten days of the commencement of such business, or within five days after written notice to do so, given to such person by the License Collector.
(B) All statements filed pursuant to the provisions of this section shall be deemed confidential in character and shall not be subject to public inspection. It shall be the duty of the License Collector to preserve and keep such statements so that the contents thereof may not become known to any unauthorized person. The filing of a false statement under this chapter shall be deemed to be a violation of this code.
(C) Such statements shall not be conclusive upon the city or upon any officer thereof as to the matters set forth therein, and the same shall not prejudice the rights of the city to recover any amount that might be ascertained to be actually due from such person. The correctness of all such statements shall be subject to verification by the License Collector of the city, who is hereby authorized and empowered to inspect and audit the books and records of any and all persons licensed to carry on any business in this city for which a tax is imposed.
(D) If any person fails to file any required statement or application within the prescribed time, the License Collector shall assess the maximum license tax prescribed for the business carried on by such person. If such tax is based upon gross receipts, the tax which shall be imposed for the purposes of this section shall be the maximum amount plus property provided for in this chapter. The License Collector shall give the person conducting such business written notice of the determination made pursuant to this chapter, which determination shall be final and conclusive, unless within ten days after the mailing of such notice, such person files with the License Collector a written statement showing good cause, i.e.
GOOD CAUSE, for the purpose of this section, shall mean mistake, inadvertence, surprise or excusable neglect, resulting in a failure to timely file such statement. If good cause is shown, the License Collector shall permit the late filing of such statement.
(`83 Code, § 5.08.100)