§ 70-15  Quarterly Report of Gross Receipts.
   In all cases where the amount of the required license tax to be paid by any person is based upon the amount of gross receipts from sales, such person shall file with the city license tax collector each quarter, a written statement under oath showing the total amount of gross receipts from sales made in the preceding quarter; said statement shall be confidential and shall not be made public and shall be used by the city license tax collector as a guide to ascertain the amount of the license to be imposed and collected for the next quarter succeeding that for which the said statement is made; said statement shall not be conclusive as to the facts contained therein, but the city license tax collector may make such investigation as he may deem necessary to ascertain the correct amount upon which the license tax is to be paid.  Should the business be a new business wherein no gross sales report can be supplied the applicant shall be required to pay the amount charged for the same or similar kind of business for a similar fixed inventory and the rate so fixed shall continue until a full quarterly sales report can be filed.
('80 Code, § 16-31)  (Ord. 352, passed 4-7-36)