[Code 1964, § 15-18]
Every person who shall hold or purchase personal property for
the purpose of adding to the value thereof by any process of manufacturing,
refining or by the combination of different materials, or shall purchase
and sell manufactured articles such as he manufactures or used in
manufacturing, shall be deemed to be a manufacturer for the purposes
of this article, except as may be otherwise provided by ordinance.
[Code 1964, § 15-19]
It shall be unlawful for any person to engage in the conduct
of any business as a manufacturer without procuring a license therefor
and paying a license fee, as prescribed in this article.
[Code 1964, § 15-20]
Every manufacturer desiring to engage in such business in the
city shall file with the city clerk, on or before the last day of
February of each year, an application for a license for the ensuing
year, on such forms as may be prescribed by the city clerk. Such application
shall include a statement of the gross amount of all sales made during
the preceding year and shall be accompanied by the license fee.
[Code 1964, § 15-21]
The license fee for manufacturers shall be computed as follows:
A fee of one dollar and twenty-five cents ($1.25) on each one thousand
dollars ($1,000.00) or part thereof in value of all sales made during
the preceding year; provided, that the minimum license fee shall be
twenty-five dollars ($25.00).
[Code 1964, § 15-22]
Whenever any person shall first engage in the business of manufacturing in the city, it shall be his duty to make application to the city clerk for a license and file with the city clerk his estimate of the gross amount of sales that will be made during such first year of business, and pay the tax on such estimated return; calculated in the same mariner as set forth in section 15-119; provided that, the minimum license fee shall be twenty-five dollars ($25.00). Thereafter, on or before the last day of February of the following year, such person shall file a statement giving like estimates for the succeeding calendar year, and pay the balance of the license fee, if any, computed as set forth in section 15-119.
[Code 1964, § 15-23]
(a)
The city clerk or any person authorized by him shall have the right
or authority to examine the books and records of any person engaged
in the business of manufacturing in the city for the purpose of determining
the accuracy of the statements filed by such person. It shall be the
duty of any manufacturer to permit, at any reasonable time, the city
clerk or any person authorized by him to make such examination.
(b)
If, on any such examination, it shall appear that a false or fraudulent
return has been made by any such manufacturer, then such manufacturer
shall not only be required to pay the actual amount found to be due,
but also a like amount in addition thereto before such license shall
be issued. If any license has been previously issued to such manufacturer,
the same may be revoked and cancelled by the city clerk until such
amount is paid.
