191.15 IMPOSITION OF A TAX LIEN.
In the event any vendor fails to pay the required tax imposed by this chapter, after exhaustion of any and all appeals allowed by this chapter, the amount due in accordance with Section 191.06
, including penalties and interest, shall be certified to the County Auditor for placement upon the tax duplicate as a lien against the real property upon which the motel, hotel or other facility is situated and the personal property located therein.
(Ord. 2018-096. Passed 8-23-18.)