In all cases where the amount of license to be paid by any person is based upon the number of employees, such person shall, before obtaining a license for his business, render to the collector a sworn statement showing the average number of employees employed by such person during the license period next preceding the date of such statement.

    No such statement shall be conclusive upon the city or upon any officer thereof as to the matters therein set forth, and it shall not prejudice the rights of the city to recover any amount that may be ascertained to be due from said persons, in addition to the amount shown by such statement to be due in case such statement be found to be incorrect. The correctness of all such statements shall be subject to verification by the collector or an employee of the city authorized and empowered to inspect and audit all books and records of any and all persons licensed to carry on any business specified in this chapter. (Ord. 470 § 2 (part), 1991: prior code § 12-24)