§ 68-556. Certificate of registration required; issuance of permit; revocation of permit.

(a)

The commissioner shall require all persons who are responsible for the collection of taxes under the provisions of this article to procure a certificate of registration or permit at no cost. The permit shall be prominently displayed at each place of business, and the permit is valid until revoked by the commissioner or surrendered by the person to whom issued when he ceases doing business. The commissioner shall issue the permit within 30 business days following the receipt of a properly completed application. Any person applying for a permit or reinstatement of a revoked permit who owes earnings and profits tax under this chapter or occupational license fees under chapter 40 must pay the amount due plus interest and penalties before the commissioner may issue the applicant a permit or reinstate a revoked permit, unless under review.

(b)

All persons beginning business subsequent to April 1, 1990, who are required to collect the convention and tourism tax shall secure a permit prior to commencing business. If there is insufficient time to issue a permit prior to April 1, 1990, the commissioner shall issue a conditional permit that will be subject to review and will be good for 30 days or until such time the commissioner can issue a certificate of registration.

(c)

The permit may, after ten days' notice, be revoked by the commissioner if the permittee shall be in default for a period of 60 days in the payment of any tax, penalty or interest levied under this article or for noncompliance with other taxes or licenses administered by the director or the commissioner.

(d)

No person responsible for the collection of taxes under this article shall conduct business unless such person is the holder of a valid permit. After all appeals have been exhausted, the commissioner may notify the city law enforcement agency representing the area in which the former permittee's business is located, that the permit of such person has been revoked. The city may enforce the provisions of this section and may prohibit such person from conducting business within the city.

(Code of Gen. Ords. 1967, § 32.305; Ord. No. 65276, 3-22-90)