§ 11-21. Tax registration to be revoked for failure to pay tax, file returns, permit inspection of books.

Upon the failure of any business to pay the occupation tax or any part thereof before it becomes delinquent 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 such business to do business in the city 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 which has failed to submit adequate records as requested by the city administrator. In the case of those practitioners where the local government cannot suspend the right of the practitioner to conduct its business, the imposition of civil penalties shall be permitted and pursued by the local government in the case of delinquent tax.

(Ord. No. 94-9, 10-13-94)