§ 54-128. Revocation for failure to comply with article.

Upon the failure of any business to pay such occupation tax or any part thereof before it becomes delinquent, or upon failure to make any of such returns within the time required in this article, 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 such 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 provided for in this article is at that time unpaid, or to an individual, firm, or corporation who has failed to submit adequate records as requested by the city clerk in accordance with provisions found in section 54-126. 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.

(Ord. No. 222-99, § 7-1-27, 6-21-1999)