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Council hears city code citations about unpaid taxes, license compliance and enforcement authority
Summary
Revenue staff cited city code provisions that authorize the revenue administrator or inspector to require businesses without current licenses to cease operations; councilors questioned why padlocks and county enforcement occur while the city appears not to take similar physical action.
City revenue staff briefed the Montgomery City Council about a business-account that had not renewed its license and that had outstanding sales taxes, and staff cited city-code provisions that empower the revenue administrator and licensing inspector to enforce licensing rules.
A staff presenter referenced Chapter 16, Article 3, Section 16-82 and related sections, saying the account’s last tax filing was March 2023 and that the licensing inspector has authority to enter premises, write citations and…
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