[Code 1964, § 15-9]
The term "retail merchant", as used in this article, shall include
not only any person who sells goods, wares and merchandise at retail
to customers, but shall include any person conducting any business
in the city who furnishes goods and supplies to consumers in connection
with contracts for services of any kind.
[Code 1964, § 15-10]
It shall be unlawful for any person to engage in the conduct
of any business as a retail merchant in the city without first procuring
a license therefor and paying a license or occupational tax as prescribed
in this article.
[Code 1964, § 15-11]
Except as provided in sections 15-160 and 15-161, all persons desiring to engage in business as retail merchants 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 to engage in such business, on such forms as may be prescribed by the city clerk. Such application shall be accompanied by a sworn statement showing the amount of gross sales made by such person during the preceding calendar year, together with the amount of the license fee. In computing gross sales to be reported by retail service stations, gasoline sales shall be excluded.
[Code 1964, § 15-12]
The license fee for retail merchants shall be one dollar ($1.00)
for each one thousand dollars ($1,000.00) or fraction thereof of gross
sales made during the preceding calendar year; provided, that the
minimum license fee shall be twenty-five dollars ($25.00) per annum.
[Code 1964, § 15-13]
For the first year or part thereof that any person engages in any retail business in the city, such person shall be licensed to carry on such business upon the payment of the minimum license fee prescribed by section 15-159 and is hereby required, on or before the last day of February of the following year, to file with the city clerk a verified statement of his gross sales during the preceding year, as prescribed in section 15-158, and the license fee for such preceding year or portion thereof shall thereupon be determined in accordance with the terms set forth in section 15-159, and the balance, if any, shall thereupon become due and payable.
[Code 1964, § 15-14]
For the year immediately following the initial year during which
any person entered into a retail business covered by this article
in the city, the license fee for such person shall be estimated and
finally determined as follows: The amount of gross sales of such person
made during the year in which such person initially entered into such
business in this city shall be divided by the number of months or
fraction thereof in which such person engaged in such business in
the initial year. The result of such division shall be multiplied
by twelve (12), and the result of such multiplication shall be used
as the estimated gross sales for the year immediately following the
calendar year during which a person initially entered into such business,
and the license fee for such year shall be based on the same. On or
before the last day of February of the following year, such person
shall file a verified statement of gross sales made the preceding
year with the city clerk, and the license fee theretofore paid on
an estimated basis shall be finally determined and adjusted, and the
balance, if any, due shall thereupon become due and payable, or a
refund, if any, shall be paid to the licensee out of the city treasury.
[Code 1964, § 15-15]
All licenses issued under this article shall bear the signatures
of the city collector and the city clerk.
[Code 1964, § 15-16]
Any person to whom this article is applicable and who fails
to make application for a license required by this article and pay
the required license fee on or before the last day in February of
each year shall be deemed delinquent, and be required to pay an additional
ten (10) percent of the license fee found to be due for each month
or part thereof such delinquency shall continue thereafter.
[Code 1964, § 15-17]
The city clerk or any person authorized by him shall have the
right and authority to examine the books and records of any person
doing business as a retail merchant within the city for the purpose
of determining the accuracy of the statement of the gross sales filed
with him, and it shall be the duty of any such person to permit, at
any reasonable time, the city clerk or any of his agents or subordinates
to make such examination. If, on any such examination, it shall appear
that a false or fraudulent return has been made by any person, then
such person 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 is issued, and if any license has previously been issued to
such person, the same may be revoked and cancelled by the city clerk
until such amount is paid.
