§ 10-45. Evidence of payment.  


Latest version.
  • The only legal evidence that a license tax has been paid shall be the appropriate form of license issued by the city, and no receipts issued by a tax collector in place of the license itself shall be valid. This clause shall not be construed to prevent the tax collector from issuing a receipt, in lieu of the appropriate form, to any person, association of persons, or business corporations. Nothing herein contained shall be construed as to exclude oral evidences of lost or destroyed licenses.

(Code 1955, § 15-5)