Every person making application for a first license shall pay to the finance officer the minimum license tax for the business in which he is engaged.

The minimum license tax thus paid shall be tentative only, and such person shall, within thirty days after the expiration of the period for which license was issued, furnish the finance officer with a sworn statement upon a form, to be provided by such finance officer, setting forth such information as may be therein required and showing, during the period of such license, the average number of employees, the number of vehicles used by such persons or the number of tables, alleys or other devices used for any games, etc., or other applicable basis. The license tax shall be ascertained and paid upon such applicable basis, credit being given for the minimum license tax previously paid. (Ord. No. 1078, § 3.10.)