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(c) The Commissioner of Revenue shall not knowingly issue a • license for conducting any business, profession, trade or occupation at a location where the conduct of such business, profession, trade or occupation is prohibited by Chapter 34 of this Code. (d) Any person who is both a wholesale merchant and a retail merchant is hereby required to obtain both classes of licenses; provided, however, that any retail merchant who desires to do a wholesale business also may elect to do such wholesale business under his retailer's license, by paying license taxes under such articles as a retailer on both his retail business and his wholesale business: but this proviso shall not apply to any retail merchant the greater part of whose business at the licensed place during the next preceding year was wholesale, nor to a beginner the greater part of whose business is estimated will be wholesale for the period covered by the license. (e) Every person liable for a license issuance fee or license tax which, under this chapter, is based upon the amount of his actual or probable purchases, sales or commissions, or of the gross receipts from his business or profession, or graded in any other way shall, before he is granted such license, be required to make oath in writing before some notary public, not himself a state or city officer or directly or indirectly employed by such officer, or before the Commissioner of Revenue, upon forms furnished, showing • the amount of his actual or probable purchases, sales or commissions, or of the gross receipts from his business or profession, or of the fair value of articles manufactured, processed or produced, or any other matter that may be pertinent to the assessment of the tax on such license. In the case of a corporation, such oath shall be made by the chief officer or agent resident in the city or in charge of the business, and in the case of an unincorporated firm, by any member thereof. The form of such oath shall be such that the application and oath shall be separately made and signed. (f) No license issued under this chapter shall be transferred from any person to another person, except for the continuation of the same business at the same location for which the license was originally issued. The fee for such transfer shall be five dollars ($5.00). (g) If any person shall make any false statement in. any application or affidavit required by this section, he shall be guilty of a violation of this chapter. Section 14-12. When application due; when tax payable; extensions; penalty and interest for late payment; report and collection of delinquencies. • (a) Each person subject to a license issuance fee or license tax shall apply for a license prior to beginning business if he was Page 17 of 34