An auction house or secondhand dealer shall pay to the City of Phoenix a fee in the amount of three dollars and fifty cents for each report required to be prepared pursuant to Section 19-40 of this Article. The fee shall be due on the last business day of the month following the month in which the reports are required to be completed pursuant to this Article. The fees payable and paid shall be recorded on a form prescribed by the City and shall be considered as filed only when the accuracy of the return has been attested to, by signature upon the form, by the auction house or secondhand dealer, or its authorized agent, and has been received by the City. (Ord. No. G-5462, § 17, 2009; Ord. No. G-5525, § 2, 2010)