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Purchases shall mean all goods, wares and merchandise received for sale at each definite . place of business er of a wholesale merchant. The term shall also include the cost of manufacture of all goods, wares and merchandise manufactured by any wholesale merchant and sold or offered for sale. A wholesale merchant may elect to report the gross receipts from the sale of manufactured goods, wares and merchandise if it cannot determine the cost of manufacture or chooses not to disclose the cost of manufacture. Section 14-3. License required; requiring evidence of payment of business license, personal property, meals and taxes. (a) , It shall be unlawful for any Verson to engage in any business, employment or profession within the city for which a license issuance fee or license tax is imposed by this chapter, without first obtaining the regcrired a city business license and pale the required fee or tax. (b) No business license under this chapter shall be issued until the applicant has produced satisfactory evidence that all delinquent business license, personal property, meals, transient occupancy, and daily rental taxes owed by the business to the city have been paid. (c) Any person who engages in a business without obtaining the required business • license, or after being refused a license, shall not be relieved of the license issuance fee or license tax, or the license requirement imposed by this chapter. (d) If any person shall commence to engage in any business, employment or profession licensable under this chapter without first obtaining such license, such person shall be guilty of a Class I misdemeanor. Such conviction thereof shall not relieve any such person from the payment of the license issuance fee or license tax prescribed by this chapter. "-times eentinued for ane Month, stteh person shall be subjeet to a penalty of ten (19) pereent of th arnount dtte under this ehapter. Sueh penalty shall be assessed and paid along with the lieense-fee and or tax and shall beeome a paA of the lieense tax and shall be enforeed in the matirter provi by the law for the enforeernent ofthe eolleetion of other taxes. Any person who commences to engage in any business. employment or professional licensable under this chapter, who fails to lay the required license issuance fee or license tax shall be subject to the penalties and interest specified in Section 14-12 of this chapter, which shall be assessed and collected in the same manner as taxes are assessed and collected (e) If the Commissioner of has knowledge of a violation of this section, it shall be his duty to cause the person in violation to be summoned before him to obtain the required license, or to cause such person to be summoned before the general district court to be tried for the violation, or both. The duty herein imposed on the Commissioner shall not relieve the police force of the city from the general duty of enforcing the provisions of this chapter or any other . ordinance of the city. Page 3 of 26