(A) Each business, profession, trade or occupation required by the provisions of this subchapter to purchase a license for the privilege of doing business within this town shall be responsible for obtaining the license. Failure of the business, profession, trade or occupation to purchase the required license can be considered as prima facie evidence of an intent to evade the payment of the license taxes imposed by this subchapter.
(B) If the Clerk/Treasurer shall ascertain that any person has fraudulently failed or refused to obtain the proper license as required by the provisions of this subchapter, it shall be taken as prima facie evidence of intention to evade the taxes, and he or she shall be fined according to § 34.094(B).
(1997 Code, § 18-45) (Ord. passed 5-31-1983)