(a) Cancellation.
The Tax Collector shall be authorized to cancel the City Privilege
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 Chapter 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 Chapter for
two (2) consecutive quarters; or, if required to report annually,
has neither filed any return nor remitted any taxes imposed by this
Chapter 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 Chapter, or if such licensee
fails to comply with any other provisions of this Chapter, the Tax
Collector shall be authorized to revoke the City Privilege License
of said licensee.
(c) Notice
and Hearing. The Tax Collector shall deliver notice to such licensee
of cancellation or revocation of the Privilege License. If within
twenty (20) days the licensee so notified requests a hearing, he shall
be granted a hearing before the Tax Collector.
(d) 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 Chapter.
