The Collector shall collect the taxes, interest and penalties imposed by this article. In addition to all other remedies available for the collection of debts due a municipal corporation, the Collector may proceed by foreclosure of any lien or by distraint and sale. Additionally, the Collector has the authority to revoke, deny and prevent any and all licenses and permits issued by the Municipality in the event a licensee or permittee fails or refuses to file any return required hereby or fails or refuses to pay any delinquent tax, interest or penalty due and owing to the Municipality. In the event of such a revocation or denial, the Collector will provide written notice to the affected person at least five (5) days prior to the contemplated revocation or denial and such notice shall be served by certified mail or by service by the Municipality's police department. The notice shall indicate the time and the place of a revocation/denial review meeting, the general grounds of said contemplated action, and shall advise the affected person of its rights to appear at said hearing in person and represented by legal counsel, and to be heard orally upon the merits of the person's defense. The Collector may request legal advice from the City Attorney, and adopt such procedures for its decorum and the dispatch of business at such hearings as the Collector may regard advisable. The revocation decision of the Collector will be final. Each license or permit that has been revoked or denied pursuant to this section may be issued or re-issued upon payment of all delinquent tax, interest or penalty due and owing to the Municipality and satisfaction of all relevant licensing conditions otherwise imposed by the Municipality.
(Ord. 2019-07. Passed 12-2-19.)