(A) (1) Upon a person making application for the first certificate to be issued pursuant to this subchapter or for a newly established business, such person shall furnish to the Tax Collector for his guidance in ascertaining the amount of tax to be paid by the applicant, a written statement upon a form provided by the Tax Collector written under penalty of perjury setting forth such information as may be therein required and as may be necessary to determine the amount of the tax to be paid by the applicant.
(2) The Tax Collector shall not issue to any such person another certificate for the same or any other business until such person shall have furnished to him the written statement and paid the tax as required by this division.
('64 Code, § 13-8)
(B) In all cases, the applicant for the renewal of a certificate shall submit to the Tax Collector for his guidance in ascertaining the amount of the tax to be paid by the applicant a written statement upon a form to be provided by the Tax Collector written under penalty of perjury setting forth such information concerning the applicant's business during the preceding year as may be required by the Tax Collector to enable him to ascertain the amount of the tax to be paid by such applicant pursuant to the provisions of this subchapter.
('64 Code, § 13-9)
(C) No statements made pursuant to divisions (A) and (B) of this section shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable under this subchapter. Such statement and each of the several items therein contained shall be subject to audit and verification by the Tax Collector, his deputies or authorized employees of the city who are authorized to examine, audit and inspect such books and records of any person to whom a certificate has been granted or applicant for a certificate as may be necessary in their judgment to verify or ascertain the amount of tax due.
('64 Code, § 13-10)
(Ord. 50, passed - - ; Ord. 397, passed 3-22-71)