Columbia Annual statement—Time of filing; contents ordinance (§ 26-24)

On or before the first day of May of each year, it shall be the duty of each person who shall have obtained an occupational license as otherwise provided for in this Code, to file with the city assessor, if a merchant, a statement of the greatest amount of goods, wares and merchandise, which he may have had on hand at any one time between the first Monday in January and the first Monday in April next preceding, or, if a manufacturer, the greatest amount of raw materials and finished products such manufacturer may have had on hand between the first Monday in January and the first Monday in April next preceding, and also the value of the tools, machinery and appliances used in carrying on the business.