(1) In addition to all other remedies and penalties contained in chapter, a license issued pursuant to this chapter may be revoked when a business fails to file returns as required by section 13-8; when a business fails to pay over the occupational license fees collected pursuant to section 13-7; when a business fails to pay the transient room tax imposed in section 2-172; or when a business fails to pay sewer user fees required by sections 16-56 through 16-59.1.
(2) Upon a finding that one of the above conditions exists, the director of tax collection shall issue a letter to the business so identified requiring that the business come forward and show cause why its license should not be revoked. The letter shall be sent to both the owner and operator of the business if the two are not the same.
(3) The business shall have ten (10) days to respond to the director's letter and shall present evidence of payment or evidence of good cause for failure to pay. The director shall determine whether or not the business has produced sufficient evidence to contest payment and shall request review by the commissioner of finance if such evidence exists.
(4) Within a reasonable time of the director's request, not to exceed thirty (30) days, the commissioner of finance shall review all evidence submitted by the business, require such audits as are necessary for a determination of whether or not the contested amounts are disputed in good faith, and shall hold a hearing at which the business shall be allowed to present witnesses on its behalf. The commissioner's decision whether to revoke the business license shall be final.
(5) If a business fails to produce evidence of payment or evidence of good cause for nonpayment, the director shall revoke the license of the business, and the business shall immediately cease operation. The urban county government may take steps necessary to enforce this section.
(Ord. No. 243-91, § 2, 11-21-91)