Failure to pay the tax imposed by this subchapter could result in the suspension or revocation of other licenses, including a liquor license, issued by the city to the owner. If the Mayor and City Council shall find, after a hearing, that any person has willfully evaded payment or collection and remittance of the tax imposed by this subchapter, they may suspend or revoke the city license, permit or other approval held by such tax evader. Said person shall have an opportunity to be heard at such hearing to be held not less than seven days after notice is given to him of the time and place of the hearing to be held, addressed to him at his last known place of business. Any license, permit or other approval issued by the city to the person shall be valid and in effect pending the notice, hearing and finding. No suspension or revocation hereunder shall release or discharge the person from his civil liability for the payment or collection and remittance of the tax, nor from prosecution for such offense.
(Ord. O-07-22, passed 8-13-07)