§ 10-40. Tax registration to be revoked for failure to pay tax, file returns, permit inspection of books.

(a)

Upon the failure of any business to pay said occupation tax or any part thereof before it becomes delinquent, or upon failure to make any of said returns within the time required herein, or upon failure to make a true return, or upon failure to amend a return to set forth the truth, or upon failure to permit inspection of its books as above provided, any business tax registration granted by the city under this article permitting the owner of said business to do business 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 herein provided for is at that time unpaid, or to an individual, firm, or corporation who has failed to submit adequate records as requested by the city clerk in accordance with provisions found in section 10-39. In the case of those practitioners where the local government cannot suspend the right of the practitioner to conduct business, the imposition of civil penalties shall be permitted and pursued by the local government in the case of delinquent occupation tax.

(b)

No occupational tax certificate may be issued or renewed for any applicant that is delinquent on real property taxes, personal property taxes, or occupation taxes owing to the City of Dallas, Georgia pertaining to the business, occupation, or profession for which such application is made. This requirement shall not apply in regard to real property and/or personal property taxes if a written payment agreement is on file with the city tax clerk for payment of delinquent real property and/or personal property taxes and the applicant's payments pursuant to the agreement are current as determined by the city tax clerk.

(Ord. No. OA-2011-05, 6-6-2011 ; Ord. No. OA-2015-04, 7-6-2015 )