§ 82-45. Requirements when tax depends upon amount of capital, value of stock, or number of employees.

(a)

In all cases where the amount required to be paid for a business tax receipt depends upon the amount of capital invested, or value of goods or stock, or property used in the business, or number of employees employed, during a given year or period, it shall be the duty of the person applying for such business tax to file with the city, a sworn statement as to the required information, and such other proof, including insurance certificates, intangible tax assessments and income tax reports, as may be required by the city, as a condition precedent for the issuance of any such business tax receipt, and such person shall complete any and all necessary forms in connection therewith as required by the city. The applicant shall be bound to submit for inspection and examination by the city, either before or after the business tax receipt is issued, such returns showing the number of employees employed during the last business tax period, inventories last taken, stocks, books or amount of capital invested, or the value of stock of goods, wares and merchandise or other property carried or used in such business.

(b)

The city is authorized to propound interrogatories and to furnish forms for the filing of such returns and to request the giving of any information necessary to enable him or his authorized designees to determine the proper amount of business tax due, and the city is authorized at any time during the business tax year to make such investigations and inspections of the place of business, profession or occupation and records of the persons required to pay the business tax and the records of the state unemployment compensation division as the city may determine necessary in order to verify any returns or to determine the proper amount of business tax to be collected. Any person who is both a wholesale and retail merchant is required to make separate reports for both the wholesale and the retail businesses and to obtain business tax receipts for each.

(Ord. No. 06-42, § 2, 1-9-2007)