§ 12-26. License required; payment of taxes as prerequisite.

(a)

The various objects, subjects, persons, trades, vocations, avocations and occupations hereinafter mentioned and carried on within the limits of the city shall be licensed, taxed and regulated as hereinafter provided. No city manufacturer's, merchant's, or occupation license shall be issued unless all city taxes on the property in question have been paid. No city occupation or business license shall be issued to any hotel, motel or bed and breakfast which is more than thirty (30) days in arrears in the payment of lodging taxes due to the city; additionally, the city clerk's office shall revoke the occupation or business license of any hotel, motel or bed and breakfast which is more than thirty (30) days in arrears in the payment of lodging taxes to the city.

(b)

Any person who or which shall engage in, or carry on, any trade, business, occupation, calling, vocation or avocation in the city required by this article to be licensed, without first having obtained and paid for such license shall be guilty of a misdemeanor.

(Code 1978, §§ 615.010, 615.070; Ord. No. 6530, § 1, 10-12-93; Ord. No. 02-06, § I, 2-12-2002)