§ 25-57. Applications; false statements.

(a)

No business tax receipt shall be issued except upon written application of the person applying for the same. The tax collector, before issuing a tax receipt based in whole or in part upon capacity, number of persons employed, or any other contingency, shall require the person applying for such tax receipt to file, under oath, a statement giving full and complete information relative to the capacity, number of persons employed or other contingency, as the case may be. The tax collector may also require the applicant to disclose such other relevant information as the applicant's full name, address, and the applicant's relationship to the business for which the tax receipt is sought. In issuing tax receipts to persons or businesses based upon the number of persons to be employed, the tax collector may require the applicant to produce relevant records from the previous operations of such businesses. The applications and statements required by this section shall be retained as a part of the records of the tax collector's office.

(b)

Any person who knowingly makes a false statement in connection with any application for a tax receipt required by this article shall be subject to punishment as provided for in section 25-52.

(Code 1965, § 7-56; Ord. No. 80-15, § 6, 9-15-80; Ord. No. 2006-24 , § 1, 12-19-06)