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(b) When any municipal utility records indicate that the occupant of any <br />commercial real estate within the city is a person other than the person indicated by <br />county assessor or county recorder records to be the owner of such property, or <br />when any utility records indicate that the occupant of any residential real estate <br />within the city is a person other than the person indicated by county assessor or <br />county recorder records to be the owner of such property, or when the county <br />assessor or county recorder records indicate that any person owning residential <br />real estate within the city does not claim a homeowner's exemption for said <br />property and receives their property tax notification for said property at another <br />residence location, and such person fails to deny in a sworn statement given to the <br />collector that such person is engaged in the "rental of residential real estate" within <br />the city, or fails to assert and document that such person is "exempted" or <br />otherwise "excluded" from the requirement to pay a business license tax, after <br />being requested to do so by the collector, then these facts shall be considered <br />prima facie evidence that such person is conducting a business in the city. <br />Sec. 21-25. Original delinquency penalty; conducting a business without first having <br />procured a license; effect - Voluntary compliance; effect - Abatement <br />of penalty; application - Violation; misdemeanor. <br />(a) Any person who shall commence, engage, transact and carry on any trade, <br />calling, profession, occupation or business within the city without first having procured <br />the required business license from the city to do so, shall be assessed a penalty of fifty <br />(50) per cent of the amount of the license tax owing, which amount shall be separately <br />calculated for each successive license period beginning with the calendar month in <br />which the commencement of business activity within the city began, and ending with the <br />expiration of the current annual licensing period. Provided, however, that the start of <br />such period shall not exceed three (3) years prior to the date of notification of violation. <br />Such penalty to be collected, and the amount thereof to be enforced, in the same <br />manner as all other business license taxes are collected and the payment thereof <br />enforced. <br />(b) Where any person is in arrears for business license taxes under <br />subsection (a) above, owed for the rental of residential or commercial real estate <br />within the city, or owed for a business which is conducted solely from a home <br />residence within the city, the penalties imposed under subsection (a) shall be <br />abated in accordance with subsection (f) below if the tax is paid by the last day of <br />the calendar month following the month in which such person was given notice <br />of the requirement to obtain a city business license; otherwise penalties shall <br />accrue as in the case of any other business. <br />(c) Where any person occupying a commercial premises as a tenant or <br />subtenant is in arrears for business license taxes under subsection (a) above, <br />and has been reported to the collector pursuant to section 21-12, the penalties <br />imposed under subsection (a) shall be abated in accordance with subsection (f) <br />below if the tax is paid by the last day of the calendar month following the month <br />Page 13 <br />7501-15