After the calendar year or other period for which an initial business license has
been issued, the collector may request any business, to furnish the collector with
documentary evidence showing its actual gross receipts, number of employees, number
of machines or any other basis upon which the tax is determined for such prior calendar
year or period together with a statement on a form prepared by the collector sworn
under of perjury by an individual identifiable under Section 5.04.025(G) hereof that said documentary evidence correctly states the basis upon which the
tax is determined. Said business also shall remit to the collector the correct amount
of the business license tax due the city for said prior calendar year or period. Whenever
such evidence demonstrates that the business has paid more than its required business
license tax for the prior calendar year or period, the excess shall be applied to
the business license tax due by the business for the current calendar year or period.
However, any statement of gross receipts, employees, machines or other basis upon
which the tax is determined or payment of business license taxes submitted by any
business shall not be conclusive or binding upon the city. Instead, the correct amount
of the license tax payable to the city by a business shall be determined by the collector
based upon the correct amount of gross receipts, employees, machines or other basis
upon which the tax is determined of each business and the provisions of this code.
