Osceola County |
Code of Ordinances |
Chapter 13. LICENSES, TAXATION AND MISCELLANEOUS BUSINESS REGULATIONS |
Article II. LOCAL BUSINESS TAX RECEIPTS |
§ 13-41. Suspension or revocation of receipts.
(a)
A local business tax receipt may be suspended or revoked by the board of county commissioners on the following grounds:
(1)
A person has misrepresented or omitted material facts or information in the receipt application.
(2)
A person or business licensed under this article has violated county laws or ordinances for the protection of the public health, safety or welfare, and it is determined by the board of county commissioners that the continued licensing of such person or business would be detrimental to the public health, safety or welfare.
(3)
A person licensed under this article has been convicted of a crime involving moral turpitude, and such crime was committed within the course of a business activity licensed under this article.
(b)
Prior to the suspension or revocation of a receipt under this section, the county shall notify the receipt holder of the grounds for such suspension or revocation, and the right of such person to request a hearing. Further, procedures for notices and hearings may be prescribed by the board of county commissioners by resolution.
(c)
It shall be unlawful for any person to continue to engage in a business, profession, or other activity which requires a receipt under this article, during the term for which such receipt has been suspended or revoked.
(d)
The local business tax receipt of any person engaged in or managing any business, profession, or occupation within the county may be temporarily revoked or suspended by the county manager or his designee at any time, upon a reasonable suspicion of a violation of any law of the state that threatens immediate serious danger to the public health, safety, or welfare. Upon such temporary revocation or suspension, the receipt holder shall be provided with notice of the right to request an expedited hearing under paragraph (b).
(Ord. No. 95-10, § 16, 7-17-95; Ord. No. 01-01, § 1, 1-22-01; Ord. No. 07-12, § 2, 4-9-07)