§ 22-76. Payment of taxes.

(a)

It shall be the duty of every owner of the improvements used hereunder within the city to render for ad valorem taxes to the city all such equipment and improvements used in such business. Failure to render for and to pay such ad valorem taxes accruing upon same to the city before they become delinquent shall be good cause for revocation of the holder's permit.

(b)

A holder's operation authority shall not be issued if any delinquent taxes are due the city upon any improvement for which such operating authority is sought, or if the owner thereof has failed to render same for ad valorem taxation.

(c)

Prior to issuance of a holder's permit, the city tax assessor/collector shall examine the tax records of the city and ascertain whether or not the ad valorem taxes assessed by the city against the improvements and other equipment to be used in the business of the applicant have been fully paid. If such ad valorem taxes have not been paid, the city shall refuse to issue the applicant such license or renewal thereof until all of said ad valorem taxes have been paid.

(Ord. No. 88-03, § 1, 4-5-1988)