Each operator of a taxicab business holding a license shall make and file an affidavit on the tenth day of each month stating, under oath, the gross receipts received during the preceding month from the operation of each of such limousines or taxicabs. Each limousine or taxicab operator shall pay to the city a sum each month equal to 2% of the gross receipts from the operation of his limousines or taxicabs in the city. At the expiration of June 30 next following the date of issuance of each license, all such affidavits will be reviewed and an adjustment will be made by and between the city and the operator of such limousines and taxicabs so that such operator of such limousines and taxicabs shall pay to the city a total sum, including the license fee required by this article, equal to 2% of the gross receipts from the operation of his limousines or taxicabs in the city, for the period for which such limousine [or taxicab license] was granted. Failure to pay gross receipts for tax [sic] timely shall carry a fine of up to $200.00 per month for each 30-day period of delinquency.
(1972 Code, sec. 25-62; Ordinance 318 adopted 2/1/1983; Ordinance 398 adopted 9/17/1991; 1995 Code, sec. 119.053)
The city council shall have the power to have the books and records of any person owning, operating or controlling any limousine or taxicab within the limits of the city and making payments as provided for in section 4.07.141 examined by a representative of the city to ascertain whether such payment is accurate, and it shall be unlawful for any such person to refuse to permit such examination. Nothing in this section shall be construed to prevent the city from ascertaining the facts by any other method.
(1972 Code, sec. 25-63; Ordinance 318 adopted 2/1/1983; 1995 Code, sec. 119.054)
In the payment of the gross receipts tax assessed by section 4.07.141, the person owning any taxicab and making the payment shall furnish to the city secretary a reading of each taximeter, identifying the same by number, for the period covered by the payment. The owner of each limousine shall furnish a detailed statement showing all cash receipts for each period.
(1972 Code, sec. 25-64; Ordinance 318 adopted 2/1/1983; 1995 Code, sec. 119.055)