(A) General. In all cases, the applicant for the renewal of a license shall submit to the License Tax Collector for his or her guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement, upon a form to be provided by the License Tax Collector, sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant’s business during the preceding year as may be required by the License Tax Collector to enable him or her to ascertain the amount of license tax to be paid by the applicant pursuant to the provisions of this chapter.
(B) License renewal. The License Tax Collector shall renew a going out of business or a removal of business license for one period of time only for not more than 45 consecutive days in addition to the time permitted in the original license, when he or she ascertains:
(1) The facts existing justify the renewal;
(2) That the licensee has filed an application for renewal; and
(3) That the licensee has submitted with the application for renewal a revised inventory showing the items on the original inventory which remain unsold, and not listing any goods not included in the original application and inventory.
(1995 Code, § 5.04.260)