Section 28-31 Computation of license tax.


    Upon an application for a license by a person who has been engaged in the business sought to be licensed in the city for a period of at least one year next before the date of his application, the license tax of such person shall be computed from the license schedule applicable to such business, and, if necessary, the amount of license tax shall be determined from an affidavit made by the applicant on forms prescribed by the business license administrator, indicating the bracket of the license schedule applicable to such business in which the gross sales within the city for such person fell for the preceding fiscal or annual business year of such business. If the applicant shall not have been engaged, within the city, for at least one year next before his application, the amount of the license tax shall be computed based upon a declaration of the estimate of gross sales, to be made upon forms prescribed by the business license administrator, and sworn to before a notary public, which declaration of estimate shall indicate, where applicable, the bracket in which the applicant's estimate of gross sales within the city for the ensuing licensing year will fall.

(Code 1964, § 11.173; Ord. No. 9919, § 1, 8-15-83)