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ARTICLE 90~ GAS OR GAS SERVICE. Section 906.1. License tax. Section 905.2. Quarterly report and payment of tax. Section 906.3. Authority of director of finance. Section 906.4. Credit for franchise or other payments. Section 906.5. Not exempt from payment of other taxes. Section 906.6. Penalty. Section 906.1. License tax: Every person, firm, or corporation now or hereafter engaged in the business of supplying or furnishing gas or gas service in the city, shall pay to the city as a license or occupational tax 5% of the gross receipts derived from such business within the city. Section 906.2. Quarterly reports and payment of tax: Every person, firm or corporation engaged in the business hereinbefore set forth in the city is hereby required to file with the director of finance of the city on or before February 157 1960, a sworn statement showing the gross receipts derived from the transaction of suck business in the city during the last three months of the calendar year 1959 and pay tke tax herein levied accruing during said three months' period. There- after, the tax shall be paid quarterly in the following manner: a statement showing the ~ross receipts derived from the operation of such business durins the three raonti~s' period ending on the last day of March, June, September and December of each calendar year~ shall be filed with the director of finance within forty- five days after the close of each such period, and the tax shall be paid at the time of the filing of such statement. It shall not be necessary to include in suck statement, nor calculate the tax upon, any receipts derived from any such service furnished the city or any other governmental unit therein. Section 906.3. Authority of director of finance. The director of finance or his deputies shall be and are hereby authorized to investigate the correctness and accuracy of the statement so filed, and for that purpose shall have access at all reasonable times to the books, documents, papers, and records of any person making suck return in order to ascertain the accuracy thereof. Section 906.4. Credit for franchise or other payments: In the event that any person, firm, or corporation engaged in the business hereinbefore set forth within the city, is required by the terms of any franchise contract heretofore entered into with the city to make any payments to the city, such person, firm, or corporation shall receive a credit on such payments equal to the amount of tax pro- vided for in this article, and should the tax herein provided for exceed the pay- ments provided for in such franchise contracts, then the payments required to be made by suck person, firm, or corporation shall be as set forth in this article. Section 906.5. in this article shall be to whicl: this article is the city levies upon the fim, or corporation. Not exempt from payment of other taxes: Nothing contained so construed as to exempt any person, firm, or corporation applicable from the payment to the city of the tax which real or personal property belonging to any such person, Section 906.6. Penalty: Any person, firm, or corporation violatfn8 any of t[~-e provisions of this article shall, upom conviction thereof, be subject to a fine :zot exceeding the 'our% of-five hundred dollars for each such violation.