SEC. 21.12. BUSINESS TAX REGISTRATION CERTIFICATES —SUSPENSION.

(Title and Section Amended by Ord. No. 160,389, Eff. 10/21/85.)

(a) Whenever any person fails to comply with any provision of this article pertaining to business tax or Article 1.11 of this chapter pertaining to payroll expense tax, or any rule or regulation adopted pursuant thereto, the Director of Finance, upon hearing, after giving such person ten days’ notice in writing specifying the time and place of hearing and requiring the person to show cause why their registration certificate or certificates should not be suspended, may suspend any one or more of the registration certificates held by such person. The notice shall be served in the same manner as notices of assessment are served under Section 21.16 of this article.

(b) Any person who engages in any business after the registration certificate issued therefor has been suspended, and before such suspended certificate has been reinstated, shall be guilty of a misdemeanor.