(A) If the mayor, after hearing held by or for him by a designated agent, shall find that any person has wilfully avoided payment of the tax imposed by this section 3-4-8, he/she may suspend or revoke all city licenses held by such tax evader. The person liable for the payment of the hotel/motel tax shall have an opportunity to be heard at such hearing, to be held not less than five (5) days after notification of the time and place of the hearing. The notice shall be addressed to such person at his/her last known place of business.
(B) Pending notice, hearing and finding, any license of which he/she may be possessed may be temporarily suspended. Any suspension or revocation of any license shall not release or discharge such person from his/her civil liability for the payment of the tax nor from prosecution for such offense. (Ord. 0-44-97, 12-1-1997)