§ 192.020 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

   (a)   This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this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 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 §§ 192.009 and 192.999 of this chapter.

   (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 §§ 192.050, 192.051 and 192.060 through 192.063 of this chapter as though the same were continuing.

(Ord. 52-15, passed 11-4-2015)