A. In all cases where the amount of the license tax to be paid is measured by gross receipts, the applicant for license shall furnish to the Tax Collector, for their guidance in ascertaining the amount of license tax to be paid by the applicant, a written statement written under penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information as is required and as may be necessary to determine the amount of the license tax to be paid by the applicant.

B. Upon a person making application for the first license to be issued hereunder, or for a newly established business, they estimate the gross receipts for the period to be covered by the license to be issued. Such estimate, if accepted by the Tax Collector as reasonable, shall be used in determining the amount of license tax to be paid by the applicant; provided, however, the amount of the license tax so determined shall be tentative only, and such person shall, within thirty (30) days after the expiration of the period for which such license was issued, furnishes the Tax Collector with a sworn statement showing the gross receipts during the period of such license, and the license tax for such period shall be finally ascertained and paid in the manner provided by this title for the ascertaining and paying of renewal license taxes for other businesses, after deducting from the payment found to be due, the amount paid at the time the first license was issued.

C. The applicant for the renewal of a license shall submit to the Tax Collector for their guidance in ascertaining the amount of the license tax to be paid by the applicant, a written statement setting forth such information concerning the applicant’s business during the preceding year as may be required by the Tax Collector to enable them to ascertain the amount of the license tax to be paid by the applicant pursuant to the provisions of this title. (Ord. 1062 § 14, 2022; Ord. 1030 § 2(4), 2018; Ord. 265 § 32, 1959)