Boonville Returns and payments generally ordinance (§ 10-12)

All merchants, manufacturers, wholesalers and service occupations shall furnish to the city clerk no later that the first day of February each year, a sworn statement on forms to be provided by the city clerk declaring range of gross receipts for the calendar year immediately preceding the first day of January of the year in which the statements is made; however, any person applying for a license to engage in any such business for the first time shall pay to the city the minimum license tax hereinafter set forth. The license tax shall be paid to the city no later than the fifteenth day of February each year; licenses obtained for new businesses during the license year shall be paid at the time the license is issued. The city clerk shall have the discretion, upon good cause shown, to extend the time for filing said sworn statement declaring range of gross receipts, and pay said license tax, for a period not to exceed, in each case 60 calendar days.