(A) In addition to other grounds specified in this chapter, the Local Liquor Control Commission, on complaint of the state’s Department of Revenue, shall refuse the issuance or renewal of a retail liquor dealer’s license, or suspend or revoke the license, of any person, for any of the following violations of any tax act administered by the state’s Department of Revenue:
(1) Failure to make a tax return;
(2) The filing of a fraudulent return;
(3) Failure to pay all or part of any tax or penalty finally determined to be due;
(4) Failure to keep books and records;
(5) Failure to secure and display a certificate or sub-certificates of registration, if required; and
(6) Willful violation of any rule or regulation of the state’s Department of Revenue relating to the administration and enforcement of tax liability.
(B) Upon receiving notice from the state’s Department of Revenue that a violation of any of divisions (A)(1) through (A)(6) above have been corrected or otherwise resolved to the Department’s satisfaction, the Local Liquor Control Commission may vacate an order of revocation.
(Ord. 06-101, passed 4-17-2006)