§ 7-49. Revocation of local business tax receipt.

(a)

At any time during the period for which such local business tax receipt is issued it is discovered and determined by the code enforcement division that any statement contained in the application upon which the local business tax receipt is issued is untrue or that the person to whom such local business tax receipt is issued has violated the ordinances of the city or laws of the state in the practice of the profession or business for which such local business tax receipt is issued, the code enforcement division may revoke such local business tax receipt issued and no portion of the tax shall be refunded to the person to whom it is issued.

(b)

If a local business tax receipt is revoked, the business owner may appeal the decision of the code enforcement division to the city commission within ten (10) days by submitting a notice of appeal with the city clerk and paying a fifty dollar ($50.00) administrative fee. If a notice of appeal is filed within the ten-day period, the business owner will be scheduled on the next available city commission agenda for a hearing to review the decision of the code enforcement division. Filing a notice of appeal automatically stays the action of the code enforcement division until the city commission rules on the appeal. Failure to file an appeal within ten (10) days of revocation shall be deemed to be a waiver of a person's right to appeal the revocation.

(Code 1972, § 11-29; Ord. No. 76-J, § 2(11-29), 7-5-90; Ord. No. 76-07-A, § 35, 9-11-07)