18-2.12   Administrative Provisions.
   a.   No suit shall be maintained in any court to restrain or delay the collection or payment of the fees or taxes levied by the provisions of this Subchapter.
   b.   Every person or business entity subject to occupational license fees governed by the provisions of this Subchapter shall keep records, render under oath statements, make returns and comply with rules, as the City from time to time, may prescribe. Whenever the City deems it necessary, the City may require a person or business entity, by notice served to the business, to make a return, render statements under oath or keep records, as the City deems sufficient to determine the tax liability of the business.
(Ord. BG2020-23, 9/1/2020)