§ 34.24 DELINQUENT OCCUPATIONAL LICENSE TAXES.
   (A)   Persons or entities doing business in the city that are delinquent on occupational license taxes due as a result of income earned by the business, occupational taxes withheld from its employees, property taxes owed on property owned by the business or other finally determined obligation owed to the city that is business-related, such as the tourism tax or nuisance abatement charges, are ineligible for the issuance of any license, permit or other approval issued by the city or its agencies, including Community and Development Services, which routinely issues approvals and permits on behalf of the city through the administration of the city’s zoning and development regulations.
   (B)   Individuals not doing business that are delinquent on property taxes or other obligation to the city are ineligible for the issuance of any license, permit or other approval issued by the city or its agencies, including Community and Development Services, which routinely issues approvals and permits on behalf on the city through the administration of the city’s zoning and development regulations.
   (C)   Individuals not doing business that are delinquent on property taxes or other obligation to the city and persons or entities licensed by the city to do business in the city that owe delinquent occupational license taxes due as a result of income earned by the business, property taxes owed on property owned by the business or other finally determined obligation owed to the city that is business-related, such as the tourism tax or nuisance abatement charges, shall be notified in writing that the delinquency must be satisfied within 30 days of the date of the notice.
   (D)   Individuals, persons or entities receiving the written notice required in division (C), above, that do not satisfy the delinquent obligation within the period specified in the notice shall be disqualified for city licenses, permits and approvals as set out in divisions (A) and (B), above, and be ineligible for the renewal of any current city license, such as business license, until the delinquency is satisfied.
   (E)   Doing business in the city without a current business license will subject the business to all sanctions provided in the city’s occupational license ordinance.
(Ord. 03-2012, passed 2-21-2012)
Cross-reference:
   General licensing provisions for occupational licenses, see § 34.24