(a) The Town may refuse to issue a business license to any business that has failed to file a business and occupation tax return when due or has failed to pay any business and occupation tax when due.
(b) The Town has the authority to revoke any and all business licenses issued by the Town in the event a licensee fails to file any business and occupation tax return when due or fails to pay any taxes or any interest or penalty thereon due and owing to the Town.
In the event of revocation, the Town will provide written notice to the affected taxpayer at least five (5) days prior to the contemplated revocation, which notice shall state the general grounds of said contemplated revocation, and shall advise the licensee of its rights to request a hearing before Town Council and be represented by legal counsel, and to be heard orally upon the merits of his defense.
Each license that has been revoked pursuant to this section may be re-issued upon the filing of all tax returns that are due and upon payment of all delinquent taxes and any interest or penalty thereon due and owing to the Town. (Passed 9-8-20.)