§ 66-105. Suspension or revocation of business tax receipt.  


Latest version.
  • (a)

    The city receipt issuance officer may suspend or revoke the local business tax receipt of any merchant or receipt holder for the remaining period of the receipt year or duration of the receipt or any part thereof after notice in writing, setting forth specifically the grounds of the complaint and the time and place of a hearing. Such notice shall be served five days prior to such hearing at the address given by the merchant or receipt holder upon the application for such local business tax receipt.

    (b)

    Upon specific findings of fact which meet the allegation of the complaint, the city receipt issuance officer shall order the local business tax receipt suspended or revoked and forfeited to the city.

    (c)

    The following shall constitute grounds for suspension or revocation of local business tax receipts:

    (1)

    Fraud, misrepresentation or false statement contained in the application for the receipt.

    (2)

    Any violation of this article.

    (3)

    Conviction of any felony or misdemeanor involving moral turpitude.

(Ord. No. 06-54, § I, 1-11-07)