Any business as defined in the various taxation ordinances of the City which operates within the City in violation of any of such City ordinances, including but not limited to any business failing to or refusing to make any declaration or return required by the City taxing ordinances, any business operating without a current license, any business failing to file a return, any business failing to allow inspection of its books, records and accounts, or any business that otherwise violates any provision of any taxing ordinance of the City shall, among other penalties and together with other penalties included in the various taxing ordinances, be subject to a penalty set forth in this article.
[Adopted 10-28-1981 by Ord. No. 29-1981 (Art. 311 of the 1979 Codified Ordinances)]
In the event that any business as defined in the various taxing ordinances of the City fails to comply with the various City taxing ordinances as set forth in § 503-38, the Tax Administrator may, subject to the notice provisions set forth in this article, cause the business in question to cease and to terminate business, and to refuse to permit the business to continue operation until such time as the violation has been corrected. The Tax Administrator may use all reasonable means of enforcing the provisions of this section, including but not limited to the Police Department, the Delaware County Sheriff's office and any other reasonable method of insuring that the business in question remains closed and out of operation until the violation is corrected.
The Tax Administrator shall notify the business in question of his intention to take action under this article at least 20 days prior to the actual closing of such business. Notice shall be given either by certified mail, return receipt requested, at the last known address of the registered owner of the business, or by conspicuously posting notice on the business premises which is intended to be closed. Proof of mailing by the Tax Administrator or proof of posting by the Tax Administrator shall be sufficient evidence of notice, and no further notice shall be necessary prior to the termination and cessation of business by the Tax Administrator.
Any costs incurred by the Tax Administrator in the enforcement of this section shall be payable by the taxpayer and shall be included in the total amount which the taxpayer shall pay prior to the commencement of business.
[Amended 6-6-1990 by Ord. No. 4-1990]
Any business or the owner, partners, officers and directors or other statutory agents thereof which continues to operate a business after being ordered to cease and desist pursuant to this article shall, upon conviction in a summary proceeding, be fined not more than $600 for any one offense, and in default of payment thereof shall be imprisoned not more than 90 days. Each day on which such business violates this article may be considered a separate offense punishable as such.