PUBLIC LAWS-CH. 223-MAY 16, 1938 [52 STAT. Fee. Proviso. Exemptic Applies original I renewals. Proviso. Original isued after renewals. Penalty quency. Financia ments. 366 terms and conditions as they may determine or prescribe, waive the provisions of this paragraph. "SEC. 3 . (a) Applications for license shall be upon a form pre- scribed and furnished by the Commissioners, and each application shall be accompanied by a fee of $10: Provided, That no fee for the renewal of any license previously issued shall be required of any per- son if he shall certify under oath (1) that his gross receipts during the year immediately preceding his application, if he was engaged in business during all of such period of time, or (2) that his gross receipts as computed in section 5 of this title, if he was engaged in business for less than one year immediately preceding his applica- tion for tion; were not more than $2,000. Application for an original license may be made at any time. Application for a renewal license shall lienses b e made during the month of May immediately preceding the fiscal May 1; year for which it is desired that the license be renewed: Provided, That where an original license is issued to any person after the 1st day of May of any year, application for a renewal of such license for the ensuing fiscal year may be made at any time prior to the expiration of the fiscal year in which such original license was issued. for deli- "(b) In the event of the failure of a licensee to apply for renewal of a license or licenses within the time prescribed herein, such licensee shall be required to pay for the renewal of each license the sum of $5 in addition to the fees prescribed herein, and the license fee in no event shall be less than $5 for each such renewal license. il state- "Smo. 4. (a) Every person subject to the provisions of this title, whose annual gross receipts during the preceding calendar year exceed $2,000, shall, during the month of July of each year, furnish to the assessor, on a form prescribed by the Commissioners, a state- ment under oath showing the gross receipts of the taxpayer during the preceding calendar year, which return shall contain such other information as the Commissioners may deem necessary for the proper administration of this title. The burden of proof shall be upon the person claiming exemption from the requirement of filing a return to show that his gross annual receipts are not in excess of $2,000. ,tion or "(b) The Commissioners, for the purpose of ascertaining the cor- rectness of any return filed hereunder, or for the purpose of making a return where none has been made, are authorized to examine any books, papers, records, or memoranda of any person bearing upon
- PCow to the matters required to be included in the return and may summon
any person to appear and produce books, records, papers, or memo- randa bearing upon the matters required to be included in the return, and to give testimony or answer interrogatories under oath respecting the same, and the Commissioners shall have power to administer oaths to such person or persons. Such summons may be served by any member of the Metropolitan Police Department. If any person having been personally summoned shall neglect or refuse to obey the summons issued as herein provided, then, and in that event, the Commissioners may report that fact to the District Court of the United States for the District of Columbia, or one of the justices thereof, and said court or any justice thereof hereby is empowered to compel obedience to such summons to the same extent as witnesses may be compelled to obey the subpenas of that court. of time "(c) The Commissioners are authorized and empowered to extend for cause shown the time for filing a return for a period not exceed- ing thirty days. "SEC. 5 . (a) For the privilege of engaging in business in the Dis- trict during any fiscal year after June 30, 1938, each person so engaged shall pay to the Collector of Taxes a tax measured upon Examina books, etc. Summons compel obed Extension for filing reti Tax rate.
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