It shall be unlawful for any person who is required by this article to obtain a transient rental tax license to engage in or continue in business within the city without a license. The tax collector shall assess any delinquencies in tax, interest, and penalties which may apply against such person upon any transactions subject to the taxes imposed by this division.
(Ord. No. 10360, ยง 3, 12-19-06, eff. 1-1-07)