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(a) Cancellation. The tax collector shall be authorized to cancel the city public utility license of any licensee as "inactive" if the taxpayer, required to report monthly to the city, has neither filed any return nor remitted to the city any taxes imposed by this article for a period of six (6) consecutive months; or, if required to report quarterly, has neither filed any return nor remitted any taxes imposed by this article for two (2) consecutive quarters; or, if required to report annually, has either filed any return nor remitted any taxes imposed by this article when such annual report and tax are due to be filed with and remitted to the tax collector.
(b) Revocation. If any licensee fails to pay any tax, interest, penalty, fee or sum required to be paid to the city under this article, or if such licensee fails to comply with any other provisions of this article, the tax collector shall be authorized to revoke the city public utility license of said licensee.
(c) Notice and Hearing. The tax collector shall deliver notice to such licensee of cancellation or revocation of the public utility license. If within twenty (20) days the licensee so notified requests a hearing, he shall be granted a hearing before the tax collector.
(d) Relicensing. After cancellation or revocation of a taxpayer's license, the taxpayer shall not be relicensed until all reports have been filed; all fees, taxes, interest, and penalties due have been paid; and he is in compliance with the provisions of this article.
(Ord. No. 6926, § 1.B, 4-18-88)