The Director of Finance has the authority to revoke any and all licenses issued by the City in the event a licensee fails to file any return required hereby or fails to pay any delinquent taxes or any interest or penalty thereon due and owing to the City and such delinquency continues for a period of thirty (30) days or more. The Director of Finance has the authority to deny and prevent any and all licenses to those persons or entities who are delinquent thirty (30) days or more in paying taxes, fees or any interest or penalty thereon due and owing the City.
In the event of revocation, the Director of Finance will provide written notice to the affected taxpayer at least five (5) days prior to the contemplated revocation and such notice shall be served by certified mail. The notice shall indicate the time and the place of the revocation review meeting, the general grounds of said contemplated revocation, and shall advise the licensee of his rights to appear at said hearing in person and be represented by legal counsel, and to be heard orally upon the merits of his defense. The Director of Finance may request legal advice from the City Attorney, and adopt such procedures for its decorum and the dispatch of business at such hearings as he may regard advisable. The revocation decision of the Director of Finance will be final, provided, that those taxpayers subject to administrative or judicial review, pursuant to Section 779.19, may utilize these procedures with respect to any amounts at issue in such review.
Each license that has been revoked pursuant to this section may be re-issued upon payment of all delinquent taxes and any interest or penalty thereon due and owing to the City.
(Ord. 0-1052. Passed 1-14-03.)