§ 22-14. Suspension and revocation.

Any local business tax receipt granted pursuant to this article may be temporarily suspended or absolutely revoked or cancelled by the city manager or his/her designee when, after hearing upon the proposed suspension or revocation, the city manager or his/her designee shall have ascertained and determined, in the exercise of sound discretion, that such action will promote the public peace, health, safety, or welfare of the citizens in which the receipt owner's place of business is located and, further, that the failure to suspend or revoke the receipt will have a harmful or detrimental effect upon the public peace, health, safety, or welfare of the citizens in which the receipt owner's place of business is located. Written notice of the hearing shall be provided by the city clerk to the business tax receipt holder, which notice shall set a date for the hearing giving the holder an opportunity to prepare and to be heard on the possible suspension or revocation of the receipt. The city shall issue a written decision based on whether the business tax receipt should be suspended or revoked.

In the case of revocation or cancellation of a local business tax receipt the city shall refund to such receipt holder the pro rata unearned or unused portion of the receipt. No refund shall be made due to person terminating applicable business activity requiring the need for a local business tax receipt.

(Ord. No. 10-2007, § 1, 6-4-2007; Ord. No. 06-2018, § 2, 3-19-2018)