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§ 16A-10 LICENSES § 16A-12 finance, commissioner of the revenue, license inspector or any other officer of the city charged in any manner with the duty of assessing or collecting license taxes. Any person who shall fail or refuse to keep such invoices and records as above provided, shall be assessed with and pay a penalty, of twenty-five dollars in addition to the license tax imposed. (4-7-69, § 90.) • Sec. 16A-10. Evidence of conducting business. When any person, firm or corporation, shall by use of signs, circulars, cards or use of city newspapers, or local radio sta- tions, advertise any business, it shall be considered prima facie evidence of their liability under this chapter, and they shall be required to take out a license for such business. (4-7-69, § 90.) Sec. 16A-11. Estimates of gross receipts of new businesses. For the purpose of ascertaining the tax to be paid by every person, firm or corporation beginning business whose license tax is based on sales, purchases, gross receipts or commissions, the license shall be based on the estimated amount of sales, purchases, gross receipts or commissions which will be made during the balance of the license year. In the case of any merchant operating a seasonal or temporary business the esti- mated license tax paid shall not be less than one hundred and fifty dollars. Every underestimate or overestimate under this paragraph shall be subject to correction by the commissioner of revenue whose duty it shall be to review all estimated li- censes and assess any additional licenses as may be found to be due after the close of the license year on the basis of true sales, purchases, gross receipts or commissions, and any tax- payer who has overestimated shall be entitled to a refund of the amount so overestimated. (4-7-69, § 90.) • Sec. 16A-12. Report of delinquents; duty of police force gen- erally. It shall be the duty of the commissioner of revenue to report in writing to the city manager and chief of police every case of default as soon as it comes to his knowledge.. The chief of police shall cause such delinquent, whether re - 238.7 Supp. # 12, 8-69 0