§ 10-94. Tax registration to be revoked for failure to pay tax, file returns, permit inspection of books.
Latest version.
Upon the failure of any business to pay said occupation tax or any part thereof before
it becomes delinquent, or upon failure to make any of said returns within the time
required herein, or upon failure to make a true return, or upon failure to amend a
return to set forth the truth, or upon failure to permit inspection of its books as
above provided; any business tax registration granted by the city under this article
permitting the owner of said business to do business for the current year shall be,
ipso facto, revoked. No new business tax registration shall be granted by the city
for the operation of a business for which any part of the occupation tax herein provided
for is at that time unpaid, or to an individual, firm, or corporation who has failed
to submit adequate records as requested by the department of planning and development
in accordance with provisions found in section 10-93. In the case of those practitioners where the local government cannot suspend the
right of the practitioner to conduct business, the imposition of civil penalties shall
be permitted and pursued by the local government in the case of delinquent occupation
tax.
