A. It shall be the duty of the finance director, or such other person to whom may be assigned the duty, to prepare and issue a business tax receipt under this chapter for every person, firm, company or corporation liable to pay a business transaction tax.
B. In no case shall any mistake of the clerk prevent or prejudice the collection for the city of what shall actually be due from anyone carrying on a trade, calling, profession, occupation or business, subject to the business transaction tax under this chapter.
C. No business tax receipt shall be issued to a person, firm or corporation which has a past-due balance of fees assessed pursuant to Chapters 8.08, 8.12 and 13.08 of this code.
D. The finance director may, in his discretion, issue a business tax receipt when he believes it will assist the city in the collection of a past due account.
(Ord. 1397.05.3 § 2 (part), 1993)