(A) In all cases where the amount required to be paid for a business tax receipt depends upon the amount of capital invested, or value of goods, stock, or property used in the business, it shall be the duty of the person applying for the business tax receipt to render to the Development Services Director or designee a sworn statement of the amount of the capital, or value of the stock, goods, or other property, and any other proof, including insurance carried. As a condition for the issuance of such a business tax receipt, the applicant shall be bound to submit for inspection and examination by the Development Services Director or designee either before or after the business tax receipt is issued, inventories last taken or stock books, to show the amount of capital invested, or the value of the stock of goods, wares, merchandise, or other property carried or used in the business. The Development Services Director or designee may refuse to issue the business tax receipt until the statement is filed, and the inspection and examination is permitted. It shall be unlawful for any tax receipt holder to refuse to allow such inspection and examination by the Development Services Director or designee.
(‘58 Code, § 22.09)
(B) It shall be unlawful for any person willfully to make any false written affidavit as to the amount of the capital invested, or of the value of stock, goods, or other property invested in the business, and file the affidavit with the Development Services Director or designee, or any other city official, for the purpose of procuring a business tax receipt for a less sum than is lawfully payable by the affiant, or his principal. Any business tax receipt so obtained shall be void.
(‘58 Code, § 22.10)
(Ord. 487, passed --; Am. Ord. 487-A, passed --; Am. Ord.72-47, passed 6-27-72; Am. Ord. 97-7, passed 10-8-96; Am. Ord. 2007-57, passed 7-10-07; Am. Ord. 2010-02, passed 10-27-09) Penalty, see § 10.99