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 license is
based upon 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 graded in any other
way, shall before he shall be granted such license, be required to
make oath in writing before some notary public, not himself a
state or city officer, or directly or indirectly 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; provided, 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.)
