Chapter 26 TAXATION*
Section 26-24 Annual statementme of filing; contents.
On or before the first day of May of each year, it shall
be the duty of each person who shall
have obtained an occupational license as otherwise provided for in this Code, to file with the city
assessor, if a merchant, a statement of the greatest amount of goods, wares and merchandise,
which he may have had on hand at any one time between the first Monday in January and the
first Monday in April next preceding, or, if a manufacturer, the greatest amount of raw materials
and finished products such manufacturer may have had on hand between the first Monday in
January and the first Monday in April next preceding, and also the value of the tools, machinery
and appliances used in carrying on the business.
(Code 1964, § 16.260)