§ 16-14. Duties of local business tax receipt holder.

(a)

General standards of conduct. Every local business tax receipt holder under this article shall:

(1)

Permit all reasonable inspections of his business and examinations of his books by public authorities so authorized by law.

(2)

Avoid all forbidden, improper, or unnecessary practices or conditions which do or may affect the public health, morals, or welfare.

(3)

Refrain from operating the licensed [permitted] business on premises after expiration of the local business tax receipt and during the period the local business tax receipt is revoked or suspended.

(b)

Display of local business tax receipt. Every local business tax receipt holder under this article shall:

(1)

Post and maintain such local business tax receipt upon the licensed [permitted] premises in a place where it may be seen at all times.

(2)

Carry such local business tax receipt on his person when he has no licensed [permitted] premises.

(3)

Not allow any local business tax receipt to remain posted, or displayed, or used after the period for which it was issued has expired; or when it has been suspended or revoked, or for any other reason become ineffective.

(4)

Not loan, sell, give or assign to any other person, or allow any other person to use or display, or to destroy, damage, or remove, or to have in his possession, except as authorized by the license officer or by law, any local business tax receipt which has been issued to such local business tax receipt holder.

(c)

Keeping of records. A local business tax receipt holder shall keep all records and books necessary to the computation of his local business tax receipt fee and to the enforcement of this article. When the local business tax receipt holder has failed to keep the books and records herein required, the license officer shall make his own determination as to the financial statement for the business of such local business tax receipt.

(d)

Effect on motor vehicle. Any general or special local business tax receipt fee required for any kind of vehicle, for the privilege of being operated upon the public highways, by a statute or ordinance, shall not abrogate, limit or affect any further requirements of this Code or other laws or regulations for additional or separate local business tax receipt, permits, and fees for such vehicles.

(Ord. No. 85-16, § 1, 7-23-85; Ord. No. 07-03, § 1, 2-13-07)