A. In all cases where the fee to be paid by any person, firm or corporation is based upon the amount of receipts or sales or of business transacted, or upon the number of persons employed or upon the number of vehicles used, or upon the amount of the maximum admission fee charged, or upon the number of tables used for any game, or upon the number of rooms in any building, such person, firm or corporation shall, before obtaining a registration certificate for his or her, their or its business, and within ten days after the beginning of each certificate period, if such business is established or in operation during any part of such ten days, render to the City Clerk, for his or her guidance in ascertaining the fee to be paid by such person, firm or corporation, a written statement sworn to before some officer authorized to administer oaths, showing the total amount of receipts of sales or of business transacted during the calendar year next preceding the date of such statement, or the number of vehicles used, or the amount of the maximum admission fee charged, or the number of tables used for any game by such person, firm or corporation, or the number of rooms contained in such building, at the date of such statement; provided, however, that where the quarterly fee to be paid under any section of this article is based upon the gross annual receipts or of business transacted, or the gross annual commission of fees received or collected, only one such statement need be filed at the time the first quarterly registration certificate is procured, and the fee to be paid for the succeeding quarterly periods of the year in which such statement is filed shall be determined by and be based upon the statement filed at the time the first quarterly registration certificate is procured.
B. No such statement shall be conclusive upon the city or upon any officer thereof as to the matter thereon set forth, and the same shall not prejudice the right of the City to recover any amount that may be ascertained to be due from such person, firm or corporation in addition to the amount shown by such statement to be due in case such statement should be found to be incorrect. If any person, firm or corporation hereby required to make any such statement fails to do so, such person, firm or corporation shall pay a fee at the maximum rate prescribed in this Article for the business, show, exhibition or game carried on by such person, firm or corporation, and shall be guilty of a violation of this Article and be punishable therefor as hereinafter provided; provided, however, that in any case where the first business registration certificate is to be issued for a newly established business, no statement need to be made, at the time such first certificate is issued, of the amount or receipts of sales or business transacted, and the minimum rate prescribed in this Article shall be paid at the time such first certificate is issued for any such newly established business, the fee for which is regulated by the amount of receipts or sales or the business transacted. At the end of the year during which the operation of such business is commenced, the fee for the preceding period shall be ascertained and paid. The amount of such fee shall be ascertained by dividing the amount of the gross sales or receipts of such business by the number of days during which such certificate has been in force and multiplying the result by three hundred sixty-five and applying such result to the rate applicable thereto to determine the fee and from this amount deduct the amount previously paid. Such gross receipts so determined shall be the basis of the fee for the next succeeding year.
(Ord. MC-817, 1-07-92; Ord. 763, 3-02-1920)