|
Section 901.9. Display of licenses: Ail licenses granted by the city
<br />shall be carefully preserved and be displayed in a conspicuous place, in the
<br />places of business authorized to be conducted by said licenses.
<br />
<br /> Section 901.10. License fee where no fee specified~ Every person, firm
<br />or corporation conducting any business, industry or enterprise for which no license
<br />is specified in this chapter or in any other section of this code, shall procure a
<br />license therefor from the city and pay a license fee of fifteen dollars per year
<br />for the same.
<br />
<br /> Section 901.11. Doing business without license; false stateaents in
<br />application: It shall be unla%~ful for any person, firm or cozporatton to engage
<br />in any business, occupation, pursuit, profession or trade, or in keeping or main-
<br />taining any institution, establishment, article, utility, or commodity, without
<br />first procuring and paying for a license so to do as required by this chapter, or
<br />to knowingly make a false statement in his application for license as to his
<br />annual gross receipts, or as to other conditions or factors upon which the license
<br />fee is or shall be
<br />
<br /> Section 901.12. False statements causing reduction in fee: Any person
<br />found making a statement showing annual gross receipts in an amount less than the
<br />true amount thereof in his application for a license, or knowingly making a false
<br />statement as to any other condition or factor upon which the license fee is or
<br />shall be based, the effect of which would be to reduce the amount of such fee, shall,
<br />in addition to all other penalties now provided by law, pay to the director of
<br />
<br />finance, upon demand therefor, the
<br />due, plus a penalty of 25% of such
<br />al license fee of 1% per month for
<br />date when the original license fee
<br />
<br />additional amount of license fee found to be
<br />additional amount, with interest on th~ add~tlo~
<br />each month or major fraction thereof after the
<br />was due and payable to the director of finance,
<br />
<br />and any license theretofore issued to any such person, firm or corporation shall be
<br />subject to revocation if so determined by the council.
<br />
<br /> Section 901.13. Right to audit or examine applicant's books: The director
<br />of finance, or any deputy or agent or certified public accountant employed by him,
<br />shall have the right at all reasonable times during regular business hours to audit
<br />or examine the books and records of the applicant for any license for the purpose
<br />of determining the truthfulness and accuracy of any statements made by the applicant
<br />in his application for license, or the payment of his license tax.
<br />
<br /> Section 901.14. Statement when fee based on annual gross'receipts:' Every
<br />person for whom a license is provided herein, the ,mount of which license is to be
<br />computed upon the annual gross receipts of such person, shall furnish the city with
<br />a correct statement in writing, showing the amount of such annual gross receipts,
<br />which state~ent shall not be made public or used by the city except for the purpose
<br />of establishing a correct basis for fixing and collecting the amount of the license
<br />herein provided. All books of account sho%~ng the amount of such annual gross re-
<br />ceipts shall bo open to the inspection of the city offiaials charged with the duty
<br />of issuin$ the 'license herein provided and collectin~ for the same, and the issuance
<br />of any such license may be withheld until all the requirements have been fulfilled
<br />
<br /> Section 901.15. Definition of annual gross receipts:' For the purpose of
<br />this article, annual gross receipts shall mean the total amount of the selling
<br />price for all sales of matarials, goods, wares, or merchandise, and the total amount
<br />of co~isston or other remuneration charged or received for the performance of any
<br />act or service, of whatever nature it may be, for which a charge is made or credit
<br />allowed, whether or not such act or service is done as a part of or in connection
<br />with tha sale of materials, goods, wares or merchandise. Included in annual gross
<br />receipts shall be receipts, cash, credits, and property of any kind or nature,
<br />without any deduction therefrom on account of the cost of the property sold, the
<br />cost of the materials used, labor or service costs, interest paid or payable, or
<br />losses or other expenses whatsoever, receipts of agents, brokers, or trustees re-
<br />ceived as commissions or fees earned or charges of any nature made or compensation
<br />of any nature received for the performance of any services as agent, broker, or
<br />trustee, or profits received when such agent, broker, or trustee participates as a
<br />p~incipal in any transaction.
<br />
<br />
<br />
|