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statement, which period shall not be longer than ninety (90) days. The Commissioner shall issue to the dealer an official credit memo- randum equal to the net amount remitted by the dealer for such tax collected. Such memorandum shall be accepted by-the CoF~nissioner at full face value from the dealer to whom it is issued, in the remittance for subsequent taxes accrued under the provisions of this Ordinance, provided in cases where a dealer has retired from business and has filed a final return, a refund of tax may be made if it can be established to the satisfaction of the Commissioner that the tax was not due. The Commissioner shall design, prepare, print and furnish to all dealers, or make available to said dealers, all necessary forms for filing returns and instructions to insure a full collection from dealers and an accounting for the taxes due, but failure of any dealer to secure such forms shall not relieve such dealer from the payment of said tax at the time and in the manner herein provided. The Commissioner and his Assistants are hereby authorized and empowered to administer the oath for the purpose of enforcing and administering the provisions of this Ordinance. Section 1S: That the Commissioner and the Treasurer shall administer and enforce the assessment and collection df the taxes and penalties imposed by this Ordinance in accordance with the pro- visions of this Ordinance and the rules and regulations adopted by the Council. Ths use c~ tokens is hereby forbidden and prohibited. Section 16: That the City Treasurer shall deposit promptly to the credit of the City in City depositories all moneys received by him under the previsions of this Ordinance. Section 17: That every person desiring to engage or conduct business as a seller in this City shall file with the Commissioner an application for a "certificate of registration" for each place of business. Every application for a certificate of registration shall be made upon a form prescribed by the Commissioner and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place or places of busi- ness, and such other information as the Commissioner may require. The application shall be signed by the owner if a natural person, in the case of an association or partnership, by a member or part- ner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the appli- cation, to which shall be attached the written evidence of his authority. At the time of making an application the applicant shal~ pay to the Treasurer a certificate or registration fee of0ne Dollar for each certificate or registration. When the required application has been made the Commissioner shall grant and issue to each applicant a Separate certificate of - 16 -