§ 10-187. Tax clearance.

(a)

Before any retail, wholesale, C.O.L., manufacturer or microbrewery license or permit is issued or renewed under the provisions of this chapter, the applicant shall furnish to the director, a statement from the commissioner of revenue that the applicant has paid all earnings and profits, convention and tourism and occupational license taxes due the city, including all penalties and interest, or does not owe any earnings and profits, convention and tourism and occupational license taxes to the city.

(b)

The director may issue a conditional license or permit for the renewal of a license or permit issued under this chapter to an applicant who is on a payment plan, as approved by the commissioner of revenue, for all earnings and profits, convention and tourism, and occupational license taxes due the city. If the licensee or permittee fails to make a scheduled payment at any time or defaults on the payment plan as approved by the commissioner of revenue, the director shall request a hearing before the board for the revocation of the license or permit.

(Ord. No. 000056, § A, 2-22-00; Ord. No. 120012, § 1, 1-19-12)