181.34 CONTINUATION OF TAX; COLLECTION AFTER TERMINATION.

   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until repealed. Insofar as the collection of any tax levied under this chapter and any action or proceeding for collecting such tax or enforcing any of the provisions of this chapter is concerned, this chapter shall continue effective until any tax levied during such period is fully paid and any suit or prosecution for the collection of such tax or for the punishment of any violation of this chapter has been fully terminated, subject to the limitations contained in Sections 181.21 through 181.23 and 181.39 through 181.41.

   (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 181.09 and 181.15 as though the same were continuing.

(Ord. 7087. Passed 11-10-09.)