§ 8-19. Violations; defense.

(a)

Violations.

(1)

It shall be a violation of this Code for any person, whether based in the city or elsewhere, to transact any business of a type for which this chapter requires a certificate, or to carry on any business for which a certificate is required, however briefly or however transitorily, without first obtaining a certificate to do so, under the provisions of this chapter.

(2)

It shall be a violation of this Code for any person, whether based in the city or elsewhere, made liable for obtaining a business tax certificate under this chapter, to fail to show the certificate or a copy thereof to any police officer within a reasonable time after the making of a demand therefor by the police officer.

(3)

It shall be a violation of this Code to fail to pay any administrative, regulatory or other fees required by this chapter by the date on which the payments are due.

(b)

Defense to prosecution. It shall be a defense to any prosecution under this chapter for failing to obtain a business tax certificate before engaging in business that a certificate has in fact been issued in the manner provided by law. It shall be presumed that no certificate has been issued unless, at his trial, the accused produces in court his currently valid business tax certificate or a certified copy thereof. In no event shall the claim by the accused that he has been issued a currently valid business tax certificate which has been lost be sustained unless that person shall have first reported the alleged loss to the city manager and made demand for the issuance of a new certificate. The report of loss or demand for issuance of a replacement certificate must have been made prior to the arrest for the violation for which the accused is charged.

(c)

Owner and manager both punishable for violations. In the event that a business is being conducted without a business tax certificate, both the person owning the business and the person in charge of the management of the business in the city may be held liable for the violation of the provisions of this chapter, and upon conviction, either or both may be punished as provided for in this section.

(Code 2004, § 111.98; Ord. No. 330, 12-31-1994)