a. Cancellation. The Tax Collector shall be authorized to cancel the Town privilege license of any licensee as “inactive” if the taxpayer, required to report monthly to the Town, has neither filed any return nor remitted to the Town any taxes imposed by this chapter for a period of six (6) consecutive months; or, if required to report quarterly, has neither filed any return nor remitted any taxes imposed by this chapter for two (2) consecutive quarters; or, if required to report annually, has neither filed any return nor remitted any taxes imposed by this chapter when such annual report and tax are due to be filed with and remitted to the Tax Collector.

b. Revocation. If any licensee fails to pay any tax, interest, penalty, fee, or sum required to be paid to the Town under this chapter, or if such licensee fails to comply with any other provisions of this chapter, the Tax Collector shall be authorized to revoke the Town privilege license of said licensee.

c. Notice and Hearing. The Tax Collector shall deliver notice to such licensee of cancellation or revocation of the privilege license. If within twenty (20) days the licensee so notified requests a hearing, he shall be granted a hearing before the Tax Collector.

d. After cancellation or revocation of a taxpayer’s license, the taxpayer shall not be relicensed until all reports have been filed; all fees, taxes, interest, and penalties due have been paid; and he is in compliance with the provisions of this chapter. ((O)08-08, 04/16/2008)