No business tax receipt shall be issued except upon written application of the person
applying for the same. The tax collector, before issuing a business tax receipt based
wholly or in part upon capacity, number of persons employed or any other contingency,
shall require the person applying for such business tax receipt to file, under oath,
a statement giving full and complete information relative to the capacity, number
of persons employed or other contingency, as the case may be. The applications and
statements required by this section shall be retained as a part of the records of
the tax collector's office.
