(1) Affidavit – First License. An applicant for a first license or for a newly established business shall furnish to the director a written statement on a form provided by the director, sworn to or before a person authorized to administer oaths, setting forth such information as may be necessary to determine the amount of the license tax to be paid by the applicant. If the amount of the license tax to be paid by the applicant is measured by gross receipts, the applicant shall estimate the gross receipts for the period to be covered by the license, and report the applicable tax therefor. In the case of auto emission testing stations, the applicant shall estimate the number of vehicles to be tested for the period to be covered by the license, and report the applicable tax therefor. Such reports may be used in determining the amount of license tax to be paid by the applicant.

(2) Affidavit – Renewal of License. An applicant for a renewal of a license shall submit to the director a written statement on a form to be provided by the director, written under a penalty of perjury, or sworn to before a person authorized to administer oaths, setting forth such information concerning the applicant’s business during the preceding year as may be required by the director to enable him to ascertain the amount of the license tax to be paid by said applicant pursuant to the provisions of this title.

(3) Certain Dealers, Required Records. Each licensee or other person engaged in business as a secondhand dealer, pawnshop dealer, junk dealer, salvage yard, or auctioneer shall maintain and keep such records as may be required by the director and make such reports to such person or other law enforcement agencies as may be required by such agencies. It is the intention of the council to require the same reports, records, and documents to be kept and submitted by the persons engaging in such businesses as are required by the provisions of the Los Angeles County Code regulating and licensing businesses in the unincorporated areas of the county.

(4) Statements Not Conclusive. No affidavits, records or other statements made by an applicant or licensee shall be conclusive as to the matters set forth therein, nor shall the filing of the same preclude the city from collecting by appropriate action such sum as is actually due and payable hereunder. Such statements shall be subject to audit and verification by the director. All licensees, applicants for licenses, and persons engaged in business in the city are hereby required to permit an examination of such books and records as may be necessary to verify or ascertain the amount of license fees due. (Ord. 505 § 1. 2002 Code § 6-2.5).