Glasgow Quarterly Report; Amount of License Tax ordinance (§ 605.050)

On or before the 15th day of each April, July, October and January hereafter, excepting only January 1947, every licensee hereunder shall file with the City Collector, upon a form to be provided by the Collector, a sworn statement setting out in dollars his/her gross total receipts from sales of goods, wares and merchandise in his/her retail merchandise business for the three-month period ending fifteen (15) days before the date of filing such report. Upon the filing of each report required hereunder, the licensee shall forthwith pay to the City Collector a license tax in a sum equal to one dollar and twenty cents ($1.20) for each one thousand dollars ($1,000.00) or fraction thereof of his/her total gross receipts from such sales during the period covered by such report; provided, however, that each licensee shall, upon the first fifteen dollars ($15.00) of the license tax due hereunder in any calendar year, receive credit for the fifteen dollars ($15.00) paid at the time of obtaining the license. Provided, further, that where any person engaged in the retail merchandise business sells any goods, wares or merchandise for the sale or dealing in which a license is required shall not be required to include the receipts from such sales of the goods, wares or merchandise for which such separate license is required in any report hereunder, or to pay any license tax hereunder because of such sales.