§ 3-27. Payment required.

(a)

No brewer, state brewer, distiller, winemaker, state winemaker, rectifier, retail package store, retail beer and retail wine licensee, beer and wine or mixed beverage establishment, caterer or annual, quarterly, one-time, or special or public event licensee, hotel, or brewpub shall do business within the corporate limits of the city, until the occupation tax levied by this article shall have been paid in full to the city clerk and receipt issued.

(b)

Any person who engages in any of the occupations taxed by this chapter without paying said occupation tax imposed therefor in advance of such operation shall, upon conviction, be deemed guilty of a Class A offense. Each day of such violation shall constitute a separate and distinct offense.

(Code 1966, § 2-4(f); Code 1982, § 3-27; Ord. No. 1570, § 2, 7-21-1975; Ord. No. 2196, § 10, 6-10-1985; Ord. No. 2489, § 5, 9-19-1994; Ord. No. 3413, § 1, 8-20-2018 )