Loading...
(A) The collector shall enforce this article, and the police chief shall assist in enforcement as requested by the collector or the city manager.
(B) The collector and his/her representatives shall examine or cause to be examined all places of business in the city to confirm compliance with this article.
(C) The collector and his/her representatives and any police officer shall have the power and authority, on obtaining an inspection warrant therefor, to enter, free of charge and at any reasonable time, any place of business required to have a business tax certificate as set forth herein, and demand an exhibition of its business tax certificate. Any person having such business tax certificate in his/her possession or under his/her control, who willfully fails to exhibit the same on demand, shall be guilty of a misdemeanor.
(D) The collector and his/her representatives may cause a complaint to be filed against any person who violates any provision of this chapter.
(`64 Code, Sec. 16-44) (Ord. No. 2456, 2838)
The amount of any business tax fee, business tax and penalty imposed by this article shall be deemed a debt to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent business tax fees, business taxes and penalties.
(`64 Code, Sec. 16-45) (Ord. No. 2456, 2838)
(A) Any person making a false statement in any application for a business tax certificate shall be guilty of a misdemeanor and punished by a fine of not less than $150 or by imprisonment for not less than ten days nor more than 180 days, or both.
(B) Except as provided herein, all other violations of this article shall be punishable according to section 1-10 of the code.
(`64 Code, Sec. 16-47) (Ord. No. 2456, 2838)
Loading...