880.19 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER; AUTHORIZATION FOR COLLECTION AGENCY AND RECOVERY OF COLLECTION EXPENSES.

   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this chapter are concerned, it shall continue effective until all of such taxes levied hereunder are fully paid and until any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Sections 880.14 and 880.15.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 880.08 and 880.09 as though the same were continuing.

   (c)   The City Manager is hereby authorized and empowered to execute a contract with a competent municipal collection agency for the administration and collection of taxes provided for in this chapter. All taxes imposed by this chapter shall be collectible by a collection agency as other debts of like amount are recoverable, together with any interest and penalties, as well as any collection agency fees and expenses incurred by the City.

   (d)   All taxes imposed by this chapter shall be collectible by civil suit as other debts of like amount are recoverable, together with any interest and penalties, collection expenses and reasonable attorney’s fees incurred by the City with regard to that collection or litigation.

(Ord. 30-70. Passed 7-13-70; Ord. 9-04. Passed 7-19-04; Ord. 12-10. Passed 7-19-10.)