It shall be unlawful for any person who is required by this chapter to obtain a transaction privilege and use tax license to engage in or continue in business 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 chapter.
(Ord. No. 6674, § 3, 3-23-87; Ord. No. 8784, § 5, 12-2-96; Ord. No. 11219, § 1, 12-9-14, eff. 1-1-15)