Upon the failure of any business to pay an occupation tax or any part of an occupation
tax before it becomes delinquent, or upon failure to permit inspection of its books,
any business tax registration granted by the city under this article permitting the
owner of the business to do business in the city for the current year shall be, ipso
facto, revoked. No new business tax
registration shall be granted by the city for the operation of a business for which
any part of the occupation tax provided for in this article is at that time unpaid,
or to an individual, firm or corporation who has failed to submit adequate records
as requested by the city in accordance with provisions in this article. In the case
of those practitioners where the city cannot suspend the right of the practitioner
to conduct its business, the imposition of civil penalties shall be permitted and
pursued by the city in the case of delinquent occupation tax.
(Ord. of 11-26-2001(1), § 1(5.04.250))
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