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(A) The collector may suspend or revoke a business tax certificate if a person fails to pay business tax fees or the business tax or penalties, when the business is being conducted or the premises are being used in violation of any law of the United States, the State, or the city, when the premises are being used for a business different from that for which the business tax certificate was issued, when the certificant provided false information in the application for the business tax certificate, or for any other reason set out in this chapter.
(B) The collector shall give the certificant written notice of suspension, specifying the grounds for suspension, the certificant's right to appeal, and the fact that if an appeal is not timely filed, the business tax certificate will be revoked. A copy of this section and the following section of the code shall be enclosed with the notice. The notice shall be given to the certificant by personal service or by depositing the notice in the United States mail, postage prepaid, addressed to the certificant at the address listed on the application for the business tax certificate. All rights of the certificant to engage in the business subject to the business tax certificate shall be suspended immediately on receipt of the notice of suspension.
(C) Within 15 days after receipt of the notice of suspension, the certificant may appeal pursuant to section 11-26. If no appeal is filed, the collector shall revoke the business tax certificate and give the certificant written notice of revocation in the same manner as the notice of suspension.
(D) The collector's revocation of the business tax certificate shall be conclusive as to all issues involved. A certificant thereafter conducting any business subject to the revoked business tax certificate shall be guilty of a misdemeanor.
(`64 Code, Sec. 16-25) (Ord. No. 2456, 2838)