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(A) On applying for the first business tax certificate under this article or for a newly established business, the applicant shall furnish to the collector a sworn statement, on a form provided by the collector, setting forth the following information:
(1) The exact nature or kind of business for which a business tax certificate is applied;
(2) The street address where such business is to be conducted, and if the business is not to be conducted at a fixed place of business, the street addresses of the residences of the owners of the business;
(3) If the application is for a business tax certificate to be issued to a person doing business under a fictitious name, the names and street addresses of the residences of the owners of the business;
(4) If the application is for a business tax certificate to be issued to a corporation or a partnership, the names and street addresses of the officers or partners thereof;
(5) If the amount of the business tax is measured by gross receipts, the information required by the application and any additional information required by the collector to determine the amount of the business tax;
(6) Federal and State employer identification numbers, social security numbers, State resale numbers, driver's license numbers, telephone numbers and State contractor's license number, class and expiration date; and
(7) Any further information the collector may require to identify the applicant or the business or to determine the type of business tax certificate to be issued or the amount of business tax to be imposed.
(B) The applicant shall pay the business tax application fee at the time of submitting the completed application.
(C) If the amount of the business tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts for a period of one full calendar year. Such estimate, if accepted by the collector as reasonable, shall be used in determining the amount of business tax. However, the amount of such business tax is only provisional.
(D) At the end of the business tax period, the collector may request the certificant to verify gross receipts or cost of operations. Within 30 days of the request, the certificant shall report to the collector the gross receipts or cost of operations during the business tax period, and the business tax will be redetermined. If the certificant underpaid the redetermined business tax, the certificant shall immediately pay the amount due. If the certificant overpaid the redetermined business tax, the collector shall refund the overpayment.
(`64 Code, Sec. 16-10) (Ord. No. 2456, 2838)