Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-71 Execution for delinquent occupation tax.

    In addition to other remedies herein provided for the collection of the occupation tax herein  levied, upon any tax becoming delinquent and remaining unpaid, a ten (10) percent penalty as  provided by this article shall be levied and the city clerk, shall issue execution for the correct  amount of such tax plus applicable penalties against the persons, partnership or corporation liable  for such tax which such execution shall bear interest at the rate of twelve (12) percent per annum from the date when such tax becomes delinquent, and the lien shall cover the property in the city of the person, partnership or corporation liable for such tax, all as provided by the ordinances and  charter of such city and the laws of the state. The execution of such occupation tax may become filed on and date from the time when such tax becomes delinquent. The execution shall be levied by the marshal of such city upon the property of defendant located in such jurisdiction, and sufficient property shall be advertised and sold to pay the amount of such execution, with interest and costs. All other proceedings in relation thereto shall be had as is provided by ordinance and charter of such city and the laws of the state, and the defendant in such execution shall have rights of defense,  by affidavit of illegality and otherwise, which are provided by the applicable laws in regard to tax  executions. When a nulla bona entry has been entered by proper authority upon an execution issued by the city clerk against any person defaulting on the occupation tax, the person against whom the entry was made shall not be allowed or entitled to have or collect any fees or charges whatsoever for services rendered after the entry of nulla bona. If at any time after the entry of nulla bono has  been made, the person against whom the execution issues pays the tax in full together with all  interest, penalties and costs accrued on the tax, the person may collect any fees and charges due  him or her as though he or she had never defaulted in the payment of the taxes.

(Ord. of 12-27-95(3),  I)