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SeCtion 901.9 Disolay of licenses: All licenses granted by the
<br />city shall be carefully preserved and be disPlaYed in a c~picuous
<br />place~ in the places of business a~horized to be c~nducted by said
<br />licenBes.
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<br /> SectiOn 901,iO ~%cense fee where.n0. fee~D~eified.: Eyery person,
<br />firm or cbrpOrat~On conducting any business~ idduetry ar en{e~prise for
<br />which nO li~en~e is specified in this chapter ar in sily other section
<br />of this code; sh~ll procure a license therefOr from the city and pay a
<br />license fee Of fifteen dollars per year for the same.
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<br /> Section 9Ol.ll Doin~ business without license: false statements
<br />in application: It shall be unlawful for any person, firm or corpora-
<br />tion to engage in any business, occupation, pursuit, profession or trade,
<br />or in keeping or maintaining any institution, establishment, article,
<br />utility, or c~odity, without first procuring and paying for a license
<br />so to do as required by this chapter, er to kaowingly make a false state-
<br />ment in his application for license as to his annual gross receipts, or
<br />as to other conditions or factors upon which the license fee is or shall
<br />be based.
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<br /> Section 901.12 False statements causina reduction in fee: Any
<br />person found making a statement shc~ing annual gross receipts in an
<br />amount less than the true amount thereof in his application for a li-
<br />cense, or knowingly making a false statement as to any other condition
<br />or factor upon which the license fee is or shall be based, the effect
<br />of which would be to reduce the amount of such fee, shall, in addition
<br />to all other penalties now provided by law, pay to the director of fi-
<br />nance, upon demand therefor, the additional amount of license fee found
<br />to be due, plus a penalty of 25~ of such additional amount, with inter-
<br />est on the additional license fee of l~ per month for each month or
<br />major fraction thereof after the date when the original license fee
<br />was due and payable to the director of finance, and any license there-
<br />tofore issued to any such person, firm or corporation shall be subject
<br />tO revocation if so determined by the council.
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<br /> Section 901.13 Right to audit or examine applicant's books: The
<br />director of finance, or any deputy or agent or certifiedD~b__li~9~Ccount-
<br />ant employed by him, shall have the right at all reasonabl~ ~i~uring
<br />regular business hours to audit or examine the books and records of the
<br />applicant for any license for the purpose of determining the truthful-
<br />ness and accuracy of any statements made by the applicant in his appli-
<br />cation for license, or the payment of his license tax.
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<br /> Section 901.14 Statement when fee based on annual~ross receipts:
<br />Every person for whom a license is provided herein, the amount of which
<br />license is to be computed upon the annual gross receipts of such person,
<br />shall furnish the city with a correct statement in writing, showing the
<br />amount of such annual gross receipts, which statement shall not be made
<br />public or used by the city except for the purpose of establishing a cor-
<br />rect basis for fixing and collecting the amount of the license herein
<br />provided. All books of account sh~lng the amount of such annual gross
<br />receipts shall be open to the inspection of the city officials charged
<br />with the duty of issuing the license herein provided and collecting for
<br />the same, and the issuance of any such license may be withheld until all
<br />the requirements have been fulfilled.
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<br /> Section 901.15 Definition of annual ~ross receipts: For the pur-
<br />pose of this article, annual gross receipts shall mean the total amount
<br />of the selling price for all sales .of materials, goods, wares, or mer-
<br />chandise, and the total amount of commission or other remuneration charged
<br />or received for the performance of any act or service, of whatever nature
<br />it maybe, for which a charge is m~ie or credit allowed, whether or not
<br />such act or service is done as a p~t of or in connection with the sale
<br />of materials, goods, wares or merchandise. Included in annual gross re-
<br />ceipts shall be receipts, cash, credits, and property of any kind or na-
<br />ture, without any deduction therefr.mn on account of the cost of the
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