(A) The Collector of Revenue shall revoke a license issued under this subchapter if a reason exists to revoke it as set forth in § 110.041. Before revoking a license, the Collector of Revenue shall give the licensee written notice of the grounds for revocation in accordance with § 110.050. The licensee may within ten days after the day on which notice is served request a conference with the Collector of Revenue in writing. The request shall specify the reasons why the license should not be revoked. The Collector of Revenue shall arrange the conference within a reasonable time. If the licensee fails to request a conference within ten days after the day on which notice is served, the Collector of Revenue shall revoke the license. If the licensee requests a conference, the Collector may not revoke the license until after the conference. If the Collector of Revenue 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 If the reason for which the license was revoked no longer exists and if no other reason exists for refusing to issue a license, the Collector of Revenue shall issue the license in accordance with § 110.043.
(B) All license taxes imposed by this subchapter, excluding beer, wine, and taxicabs shall be due and payable in advance by July 2, and if any person shall fail to pay any license tax required by this subchapter by that date, there shall be assessed an additional tax equal to 5% of the amount prescribed for the license per month, or any fraction thereof until paid. The penalty, however, shall not be less than $5. Beer and wine licenses must be paid in advance by May 2 and taxicab licenses must be paid by January 3. If delinquent, the penalty described in this division will also apply to these licenses.
(C) No license shall be granted until the license tax plus the additional tax assessed has been paid. The addition of 5% per month on the amount of the license tax shall not exempt the delinquent from the penalties prescribed in case of delinquency.
(D) All licenses imposed on businesses under § 110.021 shall be paid prior to the beginning of such business. If not paid within 30 days, the penalties provided in divisions (A) and (B) of this section shall apply from the date the business began.
(E) Upon the revocation of any license, it shall be unlawful for the person to whom the license is granted to continue to conduct the business.
(1995 Code, § 14-36) (Ord. passed 5-30-1995) Penalty, see § 10.99