(A) Every person acting as an agent, or otherwise, for or on behalf of any such corporation, company or association shall, on or before July 15 of each and every year, render to the Village Clerk a full, true, and just account, verified by oath, of all the premiums which, during the year ending on July 1 of each and every year shall have been received by him or her, or any other person for him or her, in behalf of such corporation, company or association, and shall fully and specifically set out in such report, the amount or amounts received as premiums for fire insurance.
(B) The said agent(s) shall also, at the time of making the above mentioned report, pay to the Village Treasurer, the said sum of 2% upon the gross receipts of such corporation, company or association obtained as premiums for effecting fire insurance in the village as specified in this subchapter.
(Prior Code, § 3-202)