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(b) Every person liable to a license tax under this ordip~anee, based upon the amou_ut of his actual or probable purchases, or sales~ or 0f his actual or probable commissio~, or of the ~oss receipts from his business or profession or graded in s-ny other ~y, shall before he shall be granted a certificate for obtaining such license: be required to .~2~e oath in ~riting before some nots_~y public, not himself a state or city officer Or directly or inclirectly employed by such officer, or befo?e the Co~missioner of the Revenue, upon for~ to be prepared the Commissioner of the Revenue and the Director of FiD~nce stating, r~s~ectivety, the amount of his ac~u~i o~ probablepu~cr~se~ ~ ~, or sales, or of bis actual or probable co~ssio~s or of the gross receipts' fr~m b~s business or profession, or any other m~tter that may be pertinent to the assessment of the ~ax on such license; pro-Fided, that in the case of am incorporated co,any, such oaths shall be mame by the chief office~s or agent resident in the City of Portsmouth, or in charge of the business of said company, and Ln case of a firm, by amy ma~ber thereof. The form provided for herein st~alt pro'Fide that the appli- cation s_nd oath shall be separately ~ade and signed. Section 3. Fine for Not MaPJ~ng Application: Any person doiD~ business, carrying on s-ny trade or callir~g, o~ oracticiD~% any profession within the City of Portamouth, amd amy person who shall open an office for a place of business~ or who by use of signs or othe~ise advertise tony trade, business, or profes- sion %~dthin said city~ sb~ll m~_ke application to the Commissioner of the ReveD3ae for the license due under thais ordir~qce as prescribed in Section 2, arid s~y parson failing to mske such application s~tl~be £Lned not less tb~an gl0.00 nor more than $!00.00 as the judge or ju~y r~y dete~rJne. It shall be the duty of the Conm~issioner of the Revenue and the License Inspector to keep a record of si1 such applications. Section 4. Licenses - %.[qenDue s-nd Payable: Ail licenses £moosed by this ordi~e shall be deemed to be due ~nd payable on or before the 31st day of ~y of each license yee_~, except, as otherwise stinted. Ln all cases where the person s5~l! beo~in 'the business or e~v~ !o~nen~ upon which a license is imposed under this ordine~ce a~ any time during any license yean, amd in all cases in wb_ich s-ny person sb~ll after ~y 31, in any license l;ear, con,hence any business or e.~loyment upon w!~ich a license tax is, i~osed by this or- dir~nce, such license shall be due and payable uoon com-mnencement of said bus'_ness.