(A) On or before the first day of each tax year, every taxpayer shall apply to the City Recorder for an "occupational license" upon blanks or forms of returns to be prepared and provided by him or her requesting the information as may be necessary to enable him or her to arrive at the lawful amount of the fee or tax. The taxpayer shall in a legible manner write in the blank or form of return the information required, and shall sign the same, and by affidavit at the foot thereof shall swear or affirm the information therein given is full and true and that he or she knows the same to be so.
(B) Every application or return shall be accompanied by a remittance by bank draft, certified check, cashier's check or money order, payable to the City of Union, Oregon, in the amount of the tax or fee installment thereof required by the provisions hereof.
(C) If the applicant be a partnership, the application or return must be made by one of the partners; if a corporation, by one of the officers thereof; if a foreign corporation, copartnership or nonresident individual, by the resident agent or local manager of the corporation, copartnership or individual.
(Ord. 247, passed 12-3-1956)