§ 12-39. Revocation of tax registration.

Upon the failure of any business to pay such occupation tax or any part thereof before it becomes delinquent or upon failure to permit inspection of its books as provided in section 12-38, any business tax registration granted by the city under this article permitting the owner of such 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 by this article is, at that time, unpaid, or to any person who has failed to submit adequate records as requested by the city manager in accordance with the provisions of section 12-38. In the case of delinquent occupation tax by practitioners whose right to conduct business the city commission cannot suspend, the imposition of civil penalties shall be permitted and pursued by the city commission.

(Prior Code, § 14-25)