§ 2.7.506 — CANCELLATION

2.7.506: CANCELLATION:

Every Sales Tax licensee shall notify the City to cancel a Sales Tax license when the business ceases making taxable sales and taxable purchases subject to City Sales Tax. The licensee shall make a final return for the last reporting period. Every Use Tax account owner who remits Use Tax shall notify the City to cancel the account when the taxpayer ceases all business activity within the City. If any person fails to submit report(s) or reports no City Sales Tax, City Use Tax, or Excise Tax for twelve (12) consecutive months, four (4) consecutive quarterly periods, or one annual reporting period, this lack of taxable activity shall serve as prima facie evidence that the person is no longer engaged in business in the City. Following an attempt to notify the person, the City may cancel the person's license and notify the person of the cancellation in writing at the last known mailing or email address on file. (Ord. 12-99; Ord. 19-36; Ord. 23-34)