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ARTICLE 909. MERCHANTS Section 909.1. Definition. Section 909.2. License required. Section 909.3. License fee. Section 909.4. License fee for merchants beginning business during the year. Section 909.5. Penalty. Section 909.1. Definition: Whoever shall deal in the selling of any goods, wares, merchandise or services at any store, stand or place occupied for that purpose within the city, retail or wholesale, is hereby declared to be a merchant. Section 909.2. License required: It shall be unlawful for any person> firm or corporation to engage in the conduct of any business as a merchant without pro- curing e license therefor, and paying e license or occupation tax as hereinafter prescribed. Section 909.3. License fee: Ail persons, firms or corporations desiring to engage in the business of a merchant shall file with the director of finance on or before the last day of April of each calendar year an application for a license on such forms as may be prescribed by him. Seid application shall be accompanied by a statement showing the amount of gross receipts by such person, firm or corporation during the preceding calendar year, together with the amount of the license fee, which shall be the sum of one dollar for each one thousand dollars or fraction thereof of gross receipts during the preceding calendar year; provided, however, that the minimum license fee shall be the sum of fifteen dollars per year or any part thereof. Section 909.4. License fee for merchants beginning business during the year: When ally person, firm or corporation first engages in business in the city as a merchant, it shall be his duty to make application to the director of finance for a license, as herein prescribed, and file with the director of finance a statement of his estimated gross receipts during the remainder of the calendar year, and pay the license tax computed upon such est{mated receipts according to the schedule hereinabove set forth; provided, however, that the minimum license fee shall be the sum of fifteen dollars, Thereafter, on or before the last day of April of the following calendar year, such person, firm or corporation shall file with the director of finance a statement of the actual gross receipts during the preceding calendar year and pay the additional license fee for such year, if any. Such person, firm or corporation shall at the same time file a statement of the estimated gross receipts from such business during the succeeding calendar year in like manner as above provided, and pay the license fee based upon such estimated receipts; and on or before the last day of April of the following calendar year file a state- ment of the actual gross receipts during the preceding calendar year, and pay the balance of the license fee, if any, computed as set forth above. Section 909.5. Penalty: Any person, firm or corporation violating any of the provisions of this article shall, upon conviction thereof, be subject to a fine not exceeding the sum of five hundred dollars for each such violation.