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{b) Every person liable to a license tax under this ordinance, based upon the amount of his actual or probable purchases, or sale% or of his actual or probable commissions, or of the gross receipts from his~ business or profession or graded in any other way, shall before he shall be granted a certificate for obtaining such license, be required to make oath in writing before some notary public, not himself a state or city officer or directly or indirectly employed by such officer, or before the Commissioner of the Revenue, upon forms to be prepared by the Commissioner of the Revenue and the Director of Pinance, stating, respectively, the amount of his actual or probable purchases, or sales, or of his actual or probable commissions, or of the gross receipts from his business or profession, or any other matter that may be pertinent to the assessment of the tax on such license;~provided, that in the case of an incorporated company, such oaths shall be made by the chief officers or agent resident in the City of Portsmouth, or in charge of the business of said company, and in case of a firm, by any member thereof. The form provided for here- in shall provide that the application and oath shall be separately made and signed. Section 5. Fine for Not Making Application: Any person doing business, carrying on any trade or calling, or practicing any profession within the City of Portsmouth, and' any person who shall open an office for a place of business, or who shall by use of signs or otherwise advertise any trade, business, or profes- sion within said city, shall make application to the Commissioner of the Revenue for the license due under this ordinance, as prescribed in Section 2, and any person failing to make such application shall be fined not less than $10.00 nor more than $100.00'as the judge or jury may determine. It shall be the duty of the Commissioner of the Revenue and the ~icense Inspector to keep a record of all such applications. Section 4. Licenses - When Due and Payable: Ail licenses imposed by this ordinance shall be deemed to be due and payable on or before the $1st day of May of each license year, except as otherwise stated. In all cases where the person shall begin the business or employment upon which a license is imposed under this ordinance at any time during any license year, and in all cases in which any person shall after May 31, in any license year, commence any business or employment upon which a license tax is imposed by this ordinance, such license shall be due and payable upon commencement of said business. Section S. Fine and Penalty for Non-Payment of License Tax: Any person conducting any business, occupation or profession, or doing other things for which a license tax is required under this ordinance, without first obtaining such license as set forth in Section 4 of this ordinance, or who shall fail to obtain any tag or sign re- quired under this ordinance, shall b~ fined not less than $S.OO nor -2-