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HomeMy WebLinkAbout022420 First payments and returns under tHs ordinance shall be made on or before March 15, 1969. Section 12. PAYMENT OF LICENSE FEES: The license fee or tax payable hereunder shall at th=_time the return is required to be filed hereunder be paid to the City Treasurer by bank draft, certified check, cashier's check, personal check or money order, or in cash. If pay- ment is made by draft or check, the tax or fee shall not be deemed paid unless the check or draft is honored in the usual course of busi- ness; nor shall the acceptance of any sumby the Treasurer be an acquit- tance or discharge of the tax or fee due unless the amount of the pay- ment is in the full and actual amount due. The return shall first be presented to the City Treasurer, who shall endorse thereon the date and amount of the payment received by him and return the same to the taxpayer who shall thereupon forthwith file the return with the Clerk. FORMS: The Clerk is authorized, but not required, to mail to taxpayers forms for applications for license and forms for returns, but failure of the taxpayer to receive any such forms shall not excuse the tax- payer from making application for and securing the license required making the returns, and payment of the license fee or -tax, when and as due hereunder. Section 13. BOOKS OF ACCOUNT: it shall be the duty of every person liable for the payment of any fee or tax imposed by this ordinance to keep and preserve for the period of three years such books and records as will accurately reflect the amount of his gross income, gross pro- ceeds of sale or value of products, as the case may be, and from which can be determined the amount of any fee or tax for which he may be liable under the provisions of this ordinance; and all books, records, invoices, inventories and stocks of goods, wares and merchandise shall be open for examination at all reasonable times by the Clerk or his duly authorized agent. Section 14. FINAL PAYMENT PUBLIC WORK CONTRACT - LICENSE FEES TO BE PAID FIRST: The Clerk shall, before issuing any warrant making final 91=