§ 21-30. Receipt application; filing of returns.

(a)

No business tax receipt shall be issued except upon written application of the person applying for the same. The city manager, before issuing a receipt based wholly or in part upon capacity, number of persons employed, or any other contingency, shall require the person applying for such receipt to file, under oath, a statement giving full and complete information relative to the capacity, number of persons employed or other contingency, as the case may be. The applications and statements required by this section shall be retained as a part of the public records of the city clerk's office.

(b)

The application and receipt form may be consolidated in one (1) form, together with the form approved for the collection of state business tax receipts.

(c)

Each person required to pay any business tax imposed by this article shall file the required return under oath with the city manager as herein provided giving all the information reasonably necessary for proper determination of the amount of the business tax due and showing the average inventory, seating capacity or other contingency. The city manager and his authorized deputies are authorized to propound interrogatories and to furnish forms for filing of returns and require the giving of any information necessary to enable him and his authorized deputies to determine the proper amount of the business tax due, and the city manager and his authorized deputies are authorized to make such investigation and inspection of the place of business and the records of the person required to pay a business tax as they may determine reasonably necessary in order to verify any returns or determine the proper business tax amount.

(Ord. No. 2006-15, § I, 8-7-06)