The Mayor or his or her representative shall not issue the license described in § 115.02 until the applicant posts an estimated income tax payment in the amount of $100. This estimated tax payment shall be credited against any tax due when the applicant files his or her city income tax return upon the conclusion of his or her business in the city or on the annual due date, whichever comes first.
(1981 Code, § 117.03) (Ord. 6518-92, passed 7-27-1992)