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• § 16A-18 LICENSES § 16A-20 Sec. 16A-18. When taxes due and payable. The taxes on licenses accruing under the provisions of this chapter shall be due and payable, except where otherwise herein provided, on or before the first day of June of each year, and shall be paid by the person against whom assessed, to the treasurer of the city in his office on or bef ore the first day of June. (4-7-69, § 90.) • Sec. 16A-19. Application for license. Every person liable to a license tax under this chapter shall make application in writing therefor and each such li- cense is based upon the amount of his actual or probable pur- chases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or graded in any other way, shall before he shall be granted such li- cense, be required to make oath in writing before some notary public, not himself a state or city officer, or directly or in- directly employed by such officer, or before the commissioner of revenue, in such application stating, respectively, the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or any other matter that may be pertinent to the assessment of the tax on such license; pro- vided, that in the case of an incorporated company, such oaths shall be made by the chief officers or agent resident in the city, or in charge of the business of the company, and in the case of a firm, by any member thereof. The form shall provide that the application and oath shall be separately made and signed. (4-7-69, § 90.) Sec. 16A-20. License inspector. The city manager may appoint f or such period as he may deem advisable, at such compensation as the council may ap- prove, a license inspector whose duty it shall be to investi- gate and ascertain whether each person, firm or corporation, engaged in any business or profession for which a license is required under this chapter or any other ordinance of the city has secured a proper license. And in any case in which the amount of tax for such license is based on sales or purchases or the amount of business done, the license inspector shall have the power to summon the person, firm or corporation 238.9 Supp. # 12, 8-69