§ 12-42. Executions; lien for occupation taxes and regulatory fees.

In addition to the other remedies provided herein for the collection of the occupation taxes levied by this article and the regulatory fees imposed by this article, the secretary to the city commission, upon any occupation tax or regulatory fee becoming delinquent and remaining unpaid, shall issue an execution for the amount of such tax or regulatory fee with interest thereon against the person liable for such tax or fee, as provided by the Charter, this Code, and the laws of the state. The lien of such occupation taxes and regulatory fees shall become fixed on the date from the time when such taxes and regulatory fees first become payable. The execution shall be levied by the chief of police or other police officer of the city upon the property of the defendant in execution located in the city, and sufficient property shall be levied upon, advertised, and sold pursuant to the provisions of the Charter, this Code, and the laws of the state to pay the amount of such execution, with interest and costs. All other proceedings in relation thereto shall be as provided by the Charter, this Code, and the laws of the state, and the defendant in execution shall have rights of defense, by affidavit of illegality and otherwise, which are provided by the Charter and the laws of the state in regard to tax executions. When a nulla bona entry has been entered by proper authority upon an execution issued by the secretary to the city commission against any person defaulting on an occupation tax or regulatory fee, the person against whom the entry was made shall not be allowed or entitled to conduct the business subject to the tax or fee in default or to have or collect any fees or charges whatsoever for services rendered after the entry of the nulla bona. If, at any time after the entry of nulla bona has been made, the person against whom the execution is issued pays the tax or fee in full, together with all interest and costs accrued thereon, the person may conduct business and collect any fees and charges due him/her as though he/she had never defaulted in the payment of the taxes.

(Prior Code, § 14-28)