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Every license shall be issued to a real party in interest in the enterprise or business, and unless otherwise provided no license shall be assigned or transferred.
Penalty, see § 110.99
Every licensee carrying on business at a fixed location shall keep posted in a prominent place upon the licensed premises, the license certificate. Other licensees shall carry their license certificates at all times and whenever requested by any officer or citizen, shall exhibit the license.
Penalty, see § 110.99
(A) Any license may be revoked by the legislative body at any time for conditions or considerations which, had they existed at the time of issuance, would have been valid grounds for its denial; for any misrepresentation of a material fact in the application discovered after issuance of the license; for violation of any provision of this chapter or other law or ordinance relating to the operation of the business or enterprise for which the license has been issued; or upon conviction of a licensee for any federal, state, or municipal law or ordinance involving moral turpitude.
(B) The revocation shall become effective upon notice served upon the licensee or posted upon the premises affected.
(C) As a preliminary to revocation, the legislative body may issue an order suspending the license, which shall become effective immediately upon service of written notice to the licensee. This notice shall specify the reason for suspension, and may provide conditions under which reinstatement of the license may be obtained. Upon compliance with these conditions within the time specified, the license may be restored.
In case any applicant has been denied a license, or if his license has been revoked or suspended, the applicant or licensee as the case may be, shall within three business days have the right to appeal to the legislative body from the denial, revocation, or suspension. Notice of appeal shall be filed in writing with the City Clerk-Treasurer who shall fix the time and place for a hearing which shall be held not later than one week thereafter. The City Clerk-Treasurer shall notify the Mayor and all members of the legislative body of the time and place of the hearing not less than 24 hours in advance thereof. A majority of the legislative body members shall constitute a quorum to hear the appeal. The appellant may appear and be heard in person or by counsel. If, after hearing, a majority of the members of the legislative body present at the meeting declare in favor of the applicant, the license shall be issued or fully reinstated as the case may be; otherwise the order appealed from shall become final.
(A) Any business entity that fails to file a business license tax return or pay the required business license tax by April 15 shall be subject to a penalty equal to 5% of the business license tax due. The total penalty levied pursuant to this section shall not be less than $25.
(B) Every employer who fails to file a payroll tax return or pay the payroll tax on or before the quarterly due dates shall be subject to a penalty in an amount equal to 5% of the payroll tax due for each delinquent quarterly period. The total penalty levied pursuant to this section shall not be less than $25. If an employer does not withhold payroll tax due pursuant to §§ 110.01 through 110.05, and the employee is therefore responsible for payment of the payroll tax, the employee shall be subject to the penalty described herein.
(C) In addition to the penalties prescribed in this section, an amount equal to 12% per annum, simple interest shall accrue on any delinquent business license tax or payroll tax. A fraction of a month is counted as an entire month.
(E) Any person who violates the provisions of § 110.04 by intentionally inspecting confidential taxpayer information without authorization shall be fined not more than $500 or imprisoned for not longer than six months, or both. If such violator is a city employee, such employment with the city shall be immediately terminated.
(F) Any person who violates the provisions of § 110.04 by divulging confidential taxpayer information shall be fined not more than $1,000 or imprisoned for not longer than one year, or both. If such violator is a city employee, such employment with the city shall be immediately terminated.
(Ord. 08-01, passed 7-1-08)