§ 13-77. Registration for business tax receipt.

(a)

Persons registering for business tax receipts shall file on forms as prescribed by the tax collector. The tax collector shall, before issuing a receipt based upon capacity, number of persons employed, or any other contingency, require the person or entity registering for such receipt to file, under oath, a statement giving full and complete information relative to such contingency. The tax collector may also require the registrant to disclose such other relevant information as the registrant's full name, address, and the registrant's relationship to the business for which the receipt is sought. In issuing receipts based upon the number of persons employed, the tax collector may require the registrant to produce relevant records from the operations of such business.

(b)

Any person who knowingly makes a false statement in connection with any form for business tax receipt shall be subject to the penalties in section 13-74 as well as other penalties prescribed by law.

(Ord. No. 1995-10, § 1, 7-18-95)