Sec. 772.107. - Required returns.

Each person required to pay a license tax imposed by this Chapter shall file the required return under oath with the Tax Collector as herein provided giving all the information reasonably necessary for proper determination of the amount of the license tax due and showing the average inventory, seating capacity or other contingency. The Tax Collector and his authorized deputies are authorized to propound interrogatories and to furnish forms for the filing of returns and require the giving of information necessary to enable him and his authorized deputies to determine the proper amount of the license tax due, and the Tax Collector and his authorized deputies are authorized to make such investigation and inspection of the place of business and the records of the person required to pay a license tax as they may determine reasonably necessary in order to verify a return or determine the proper license tax amount. (Ord. 80-765-409, § 2; Ord. 83-591-400, § 1) Note— Former § 804.107.