Sec. 74-1. - Payment of taxes prior to issuance of business license.

(a)

Prior to the issuance, renewal or transfer of any license or permit required for the conduct of any business activity on any property in the city, the board of public safety shall require, and the applicant shall submit to the board of public safety, proof satisfactory to the board that all state and local taxes arising out of the licensed establishment have been paid.

(b)

Upon affirmative recommendation of the city tax collector and after hearing before the board of public safety, this requirement may be waived by the board of public safety, if, and only if, the board finds enforcement of the requirement would impose extreme hardship substantially different in kind, and said enforcement would not be in the public interest. Among other factors, the board of public safety shall consider the previous license history and previous tax payment history of said applicant.

(Code 1971, § 21-2)