(A) Upon a person making application for the first license to be issued for a newly established business, in all cases where the amount of license tax to be paid is based upon gross receipts or is graduated according to some other sliding scale, the person shall furnish to the Clerk, 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 Clerk, signed by the applicant and sworn to before the Clerk, his deputies or assistants or any person authorized to administer oaths, setting forth such information as may be therein required and as may be necessary properly to determine the amount of the license tax to be paid by the applicant.
(B) If the amount of the license tax to be paid by the applicant is based upon the amount of his gross receipts, he shall estimate the amount of his gross receipts for the period to be covered by the license for the purpose of determining the license bracket which will be applicable to him for the period to be covered by the license issued. The estimate, if assented by the Clerk as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, that the amount of the license tax so determined shall be tentative only and such person shall, within fifteen (15) days after the expiration of the period for which the license was issued, furnish the Clerk with a certified or sworn statement upon a form furnished by the Clerk, containing the date required to show the licensing bracket properly applicable to the person during the period of the license and the license tax for such period shall be finally ascertained and paid in the manner provided by this Chapter, after deducting from the payment found to be due, the amount paid at the time the first license was issued. The Clerk shall not issue to any such person another license for the same or any other business until the person shall have furnished to him the written statement and paid the license tax as herein required.
(C) If the amount of the license tax to be paid by the applicant is graduated according to some sliding scale other than gross receipts, the applicant shall furnish to the Clerk for his guidance in ascertaining the amount of license tax to be paid by applicant's certified or sworn statement upon a form provided by the Clerk, setting forth such information as may be therein required and as may be necessary properly to determine the amount of license tax to be paid by the applicant and which statement shall show, among other things, the number of vehicles or tonnage thereof, the number of seats, chairs, rooms, tables, or other units used or involved in the person's business as of the time of filing the application. The person shall thereupon pay the required license fee in advance, computed in accordance with the information contained in the statements. (Ord. 474, 11-15-1954)
(D) Method Of Prorating: Except as otherwise provided herein, no proration of any license fee due hereunder shall be made for any portion of the period for which a license is payable. (Ord. 891, 3-2-1987, eff. 7-1-1987)