(A) Information required. Upon a person making application for a license to be issued for a newly established business, when the amount of license tax to be paid is based upon gross receipts, rentals or seating capacity of the place of business, such person shall furnish to the License Collector for his guidance in ascertaining the amount of license tax to be paid by the applicant a written statement upon a form provided by the License Collector setting forth such information as may be therein required and as may be necessary to properly determine the amount of license tax to be paid by the applicant.
('81 Code, § 5.04.160)
(B) Estimate of gross receipts; collection at end of period.
(1) If the amount of the license tax to be paid by the applicant for a license for a newly established business is based upon the gross receipts of the place of business, he shall estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the License Collector as reasonable, shall be used in determining the amount of license tax to be paid by such applicant, but the amount of license tax so determined shall be tentative only, and such person shall, within 30 days after the expiration of the period for which such license was issued, furnish the License Collector with a statement upon a form furnished by the License Collector, showing the actual gross receipts of the place of business during the period of such licensed and the license tax for such period shall be finally ascertained and paid in the manner provided by this chapter for the ascertaining and paying of renewal license taxes, after deducting from the payment found to be due the amount paid at the time such first license was issued.
(2) The License Collector shall not issue any such person another license for the same or any other business until such person shall have furnished to him the written statement and paid the license tax as required in this chapter.
('81 Code, § 5.04.170)