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(A) After receipt of the completed application, if the Tax Collector believes that no reason exists for refusal of a license under § 111.04, he or she shall determine the amount of tax due and notify the applicant of that amount.
(B) The Tax Collector shall not issue a license until the tax is paid.
(1981 Code, § 8-13)
(A) If the applicant disputes the amount the Tax Collector determines to be due, he or she may either refuse to pay the tax and request a conference with the Tax Collector to discuss the determination, or pay the amount and request a conference to discuss his or her right for a refund.
(B) If a conference is requested, the Tax Collector shall arrange it in a reasonable time, not to exceed 30 days.
(1981 Code, § 8-14)
(2) The licensee may, within 10 days after the day on which the notice is served, request in writing a conference with the Tax Collector.
(3) The request shall specify the reasons why the license should not be revoked. The Tax Collector shall arrange the conference within a reasonable time, not to exceed 30 days.
(B) If the licensee fails to request a conference within 10 days after the day on which notice is served, the Tax Collector shall revoke the license. If the licensee requests a conference, the Tax Collector may not revoke the license until after the conference.
(C) If the Tax Collector revokes a license, the former licensee may apply for a new license at any time thereafter. If the reason for which the license was revoked no longer exists, and if no other reason exists for refusing to issue a license, the Tax Collector shall issue the license pursuant to § 111.06.
(1981 Code, § 8-15)
(A) A license shall show the name of the person licensed, the place where the business is conducted (if it is to be conducted at 1 place), the nature of business licensed, the period for which the license is issued and the amount of tax paid.
(B) In addition, if a machine is licensed, the license shall show the serial number of the machine. The Tax Collector shall keep a copy of each license issued.
(1981 Code, § 8-16)
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