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finance, commissioner of the revenue, license inspector or any <br /> <br />other officer of the city charged in any manner with the duty <br /> <br />of assessing or collecting license taxes. <br /> <br />Any person who shall fail or refuse to keep such invoices <br /> <br />and records as above provided, shall be assessed with and pay <br /> <br />a penalty, of twenty-five dollars in addition to the license tax <br /> <br />imposed. (4-7-69, § 90.) <br /> <br />Sec. 16A-10. Evidence of conducting business. <br /> <br />When any person, firm or corporation, shall by use of signs, <br /> <br />circulars, cards or use of city newspapers, or local radio sta- <br /> <br />tions, advertise any business, it shall be considered prima facie <br /> <br />evidence of their liability under this chapter, and they shall <br /> <br />be required to take out a license for such business. (4-7-69, § <br /> <br />90.) <br /> <br />Sec. 16A-11. Estimates of gross receipts of new businesses. <br /> <br />For the purpose of ascertaining the tax to be paid by every <br /> <br />person, firm or corporation beginning business whose license <br /> <br />tax is based on sales, purchases, gross receipts or commissions, <br /> <br />the license shall be based on the estimated amount of sales, <br /> <br />purchases, gross receipts or commissions which will be made <br /> <br />during the balance of the license year. In the case of any <br /> <br />merchant operating a seasonal or temporary business the esti- <br /> <br />mated license tax paid shall not be less than one hundred and <br /> <br />fifty dollars. Every underestimate or overestimate under this <br /> <br />paragraph shall be subject to correction by the commissioner <br /> <br />of revenue whose duty it shall be to review all estimated li- <br /> <br />censes and assess any additional licenses as may be found to <br /> <br />be due after the close of the license year on the basis of true <br /> <br />sales, purchases, gross receipts or commissions, and any tax- <br /> <br />payer who has overestimated shall be entitled to a refund of <br /> <br />the amount so overestimated. (4-7-69, § 90.) <br /> <br />Sec. 16A-12. Report of delinquents; duty of police force gen- <br /> <br />erally. <br /> <br />It shall be the duty of the commissioner of revenue to <br /> <br />report in writing to the city manager and chief of police <br /> <br />every case of default as soon as it comes to his knowledge. <br /> <br />The chief of police shall cause such delinquent, whether re - <br /> <br />238.7 <br /> <br />Supp. # 12, 8-69 <br /> <br />