The tax imposed by this City Tax Code, together with the interest and penalties as provided and the costs of collection which may be incurred, shall be and until paid, remain a first and prior lien superior to all other liens upon the tangible personal property sold, purchased, stored, used, distributed or consumed, as well as upon the real property, goods, merchandise, furniture and fixtures, tools, equipment, cash, bank accounts and accounts receivable, of any retailer, or used by any retailer in conducting the retail business under lease, title retaining contract or other contract arrangement, within the City. (1968 Code §3-101; Ord. 76-168; Ord. 01-42)