§ 117.03 DELINQUENT TAXES; LICENSE WITHHELD.
   No license to sell alcoholic beverages shall be granted to any person who is delinquent in the payment of any taxes due to the city at the time of issuing the license. Nor shall any license be granted to sell on any premises or property, owned and occupied by the licensee, on which there are any delinquent taxes or liens due to the city. Where the property or premises on which a license to sell is sought, is rented or occupied by the applicant for a license but is owned by another, no license shall be granted if the taxes or liens of the city due on the property or premises have not been paid. In such cases, the City ABC Administrator may not issue a license to sell alcohol until he or she has received from the applicant a written statement from the city which indicates that the applicant for the license and the owner of the property or premises on which the license is sought have paid in full all unpaid and delinquent taxes or liens referred to above which were owed to the city.
(Ord. 11-2012, passed 9-4-2012)