§ 12-20. Requirements when local business tax depends upon amount of capital, value of stock, number of employees.

In all cases where the amount required to be paid for a local business tax depends upon the amount of capital invested, or value of goods or stock, or property used in the business, or number of employees during a given year or period, it shall be the duty of the person applying for such certificate of use and local business tax receipt to file with the city a sworn statement as to the required information, and such other proof, including insurance carried, as may be required by the city or as a condition precedent for the issuance of any such certificate of use and local business tax receipt, and shall fill out any and all necessary forms in connection therewith as required by the city. The applicant shall be bound to submit for inspection and examination by the city, either before or after the certificate of use and local business tax receipt are issued, the number of employees, as herein defined, during the last certificate of use and local business tax receipt period, inventories last taken, stock books, or amount of capital invested, or the value of stock goods, wares and merchandise or other property carried or used in such business.

The city is authorized to propound interrogatories and furnish forms to request the giving of any information necessary to enable city administration to determine the proper amount of local business tax due, and the city is authorized at any time during the local business tax year to make such investigation and inspection of the place of business and records of the persons required to pay the local business tax and the records of the unemployment compensation division as the city may determine necessary in order to verify any information or to determine the proper amount of local business tax.

Where it is required in this article that the local business tax be based upon the number of employees and the taxes, it shall be in addition to any other local business tax paid under any other classification for the purpose of classification of local business taxes.

(Ord. No. 78-122, § 5, 7-10-78; Ord. No. 07O-04-121, § 1, 6-25-07)