As a condition for the issuance of any license to
operate a business in the Township of Mullica, there shall be no property
tax or assessment due or delinquent on the property or any portion
of the property wherein the business or activity for which the license
or permit is sought or wherein the business or activity is to be conducted.
If a property owner has failed to pay the taxes or
assessments due on a property for at least three consecutive quarters,
any license or permit issued for the operation of a business or activity
on the property or any portion of the property shall be suspended.
Upon payment in full of the delinquent taxes or assessments, the license
or permit shall be reinstated.
This article shall not apply to the issuance, renewal
or continuation of dog licenses, contractor licenses or any alcoholic
beverage license or permit issued pursuant to the Alcoholic Beverage
Control Act, N.J.S.A. 33:1-1 et seq.
The Township Council may, by resolution, issue a license
or permit otherwise prohibited by this article if it specifically
finds that the taxes or assessments are delinquent due to severe financial
hardship of the taxpayer and that the granting of the license or permit
will enable the taxpayer to either make full and immediate payment
of taxes and assessments due or enter into a payment plan satisfactory
to the Township Council and that no other resources are available
to the taxpayer for payment.
Council may require the production of such documents
and evidence, including but not limited to audited financial statements
and federal and state tax returns, as the Township Council deems necessary,
to verify the financial status of the taxpayer.