(A) The Finance Director has the authority to revoke any and all licenses and permits issued by the city in the event a licensee or permittee fails to file any return required hereby or fails to pay any delinquent taxes or any interest or penalty thereon due and owing to the city. The Finance Director has the authority to deny and prevent any and all licenses and permit privileges to those persons who are delinquent in paying taxes, fees or any interest or penalty thereon due and owing the city.
(B) In the event of revocation, the Finance Director will provide written notice to the affected taxpayer at least five days prior to the contemplated revocation and such notice shall be served by certified mail. The notice shall indicate the time and place of the revocation review meeting, the general grounds of said contemplated revocation, and shall advise the licensee of his or her rights to appear at said hearing in person and represented by legal counsel, and to be heard orally upon the merits of his or her defense. The Finance Director may request legal advice from the City Attorney, and adopt such procedures for its decorum and the dispatch of business at such hearings as he or she may regard advisable. The revocation decision of the Finance Director will be final; provided, that those taxpayers subject to administrative or judicial review, pursuant to § 113.149, may utilize these procedures with respect to any amounts at issue in such review.
(C) Each license or permit that has been revoked pursuant to this section may be reissued upon payment of all delinquent taxes and any interest or penalty thereon due and owing to the city.
(Ord. passed 11-12-2019)