§ 12-189. Fee.

(a)

The enforcement officer shall after the first Monday in December and before the first Monday in January of each year call on each merchant, and notify the merchant to furnish and whether so notified or not furnish the enforcement officer with a statement of the aggregate amount of all sales made by him during the year next preceding the first Monday of December, which statement shall be made in writing and delivered to the enforcement officer, verified by the affidavit of the merchant or officer of the corporation making it, if residing in the city, if not, then by some credible person authorized to do so and the amount of the tax and license due thereon shall be paid to the enforcement officer on or before the first Monday of January of each year.

(b)

When any merchant commences business in the city after the first Monday in January in any year, he shall pay a license fee to the city of twenty-five dollars ($25.00).

(Code 1978, §§ 640.030, 640.040, 640.070; Ord. No. 96-79, § I, 11-26-96; Ord. No. 96-84, 12-23-96)