The Treasurer or Auditor may suspend or, after hearing, revoke an amusement license whenever he finds that the holder thereof has failed to comply with any of the provisions of this chapter or any rules or regulations of the Treasurer or Auditor prescribed, adopted and promulgated under this chapter. Upon suspending or revoking any amusement license the Treasurer or Auditor shall require the holder thereof to surrender to him immediately all licenses or duplicates thereof issued to such holder, and the holder shall surrender promptly all such licenses to the Treasurer or Auditor as required. Whenever the Treasurer or Auditor suspends an amusement license, he shall notify the holder immediately and afford him a hearing, if no hearing has already been afforded and one is desired. After such hearing the Treasurer or Auditor shall either rescind his order of suspension or upon good cause appearing therefor shall continue the suspension or revoke the license.
No owner or custodian of the premises upon which an amusement is to be conducted, shall lease or permit the same to be used by any person who is not the owner of a license duly issued by the Treasurer or Auditor. Any such owner or custodian who leases to, or permits such premises to be used for such purpose, to a person who is not the owner of a license duly issued hereunder, shall be liable for the amount of taxes levied under the provisions of this chapter in connection with any amusement so conducted upon such premises, and such taxes shall be a lien upon such premises.
When an exemption from the payment of the admission tax is granted by the Treasurer or Auditor or Mayor for a given amusement or series of amusements in accordance with the provisions herein, such exemption shall be considered as the equivalent of the license herein provided for. The exemption form as executed on behalf of the Treasurer or Auditor, shall be displayed in the same manner as is provided for the license.
(Ord. 80-7430. Passed 3-19-80.)