(a) The City Collector has the authority to revoke any and all licenses and permits issued by the city in the event a licensee/permittee fails to file any City tax return or fails to pay any delinquent taxes, fees or any interest or penalty thereon due and owing to the city. The City Collector 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 City Collector will provide written notice to the licensee/permittee 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 the place of the revocation review meeting, the general grounds of said contemplated revocation, and shall advise the licensee/permittee of his/her rights to appear at said hearing in person and represented by legal counsel, and to be heard orally upon the merits of his/her defense. The City Collector may request legal advice from the City Attorney's office, and adopt such procedures for its decorum and the dispatch of business at such hearings as he/she may regard advisable. The revocation decision of the City Collector will be final; provided, that those licensees/permittees who are subject to administrative or judicial appeals, pursuant to this ordinance may utilize these procedures in accordance with the Code, but will not be grounds to delay the revocation process.
(c) Each license or permit that has been revoked pursuant to this section may be re- issued upon payment of all delinquent B&O taxes, fees or any interest or penalty thereon due and owing to the City. (Ord. 2005-06-03. Passed 3-20-06.)