181.18 EFFECTIVE PERIOD; COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

   (a)   This chapter shall be in effect through December 31, 2011.

   (b)   Prior ordinances, insofar as the collection of municipal income taxes levied under such previous income tax ordinances, and actions or proceedings for collecting any tax so levied, or enforcing any provisions of said prior ordinances are concerned, shall continue effective until all of said taxes levied in the aforesaid periods are fully paid and any an all suites and prosecutions for the collection of said taxes or for the punishment of violations of said previous ordinances shall have been fully terminated.

   (c)   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 said taxes levied hereunder in the aforesaid periods are fully paid and any and all suits and prosecutions for the collection of said taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 181.10 and Section 181.13 hereof.

   (d)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Section 181.04 and Section 181.05 of this chapter as though the same were continuing.
(Ord. 2007-47. Passed 7-17-07.)