Sec. 91. Commissioner of revenue—assessment of license
taxes—issuance of licenses, etc.
It shall be the duty of the Commissioner of the Revenue to
assess the taxes on licenses, and to issue licenses to carry on or
practice any business, trade or profession for which a license is
required. In assessing the taxes on and issuing licenses, he shall
be guided by the laws in force for the assessment of license
taxes for the State, except where it is otherwise provided by an
ordinance of the City.
It shall be the duty of the Commissioner of Revenue to report
in writing to the Mayor each case of default as soon as it comes
to his knowledge and if there be no default he shall so report.
It shall be the duty of the Mayor immediately upon receipt of
such report to detail a policeman and cause such delinquents to
be summoned before the Civil and Police Justice to show cause
why they should not be fined under the provisions of the license
tax ordinances.
