(a) The tax imposed by this article shall be in addition to all other licenses and taxes levied by ordinances of this Municipality.
(b) A tax due and unpaid under this article shall be a debt due the Municipality of Eleanor. It shall be a personal obligation of the taxpayer and shall be a lien upon all property of the taxpayer used in the business upon which the tax hereunder is imposed, and said lien shall have priority over all other liens and obligations except those in favor of or due the State of West Virginia, or the United States of America; provided, however, that no such lien of the Municipality shall be enforceable against a purchaser (including a lien creditor) of any such property for valuable consideration, without notice, unless the lien of the Municipality shall have been docketed in the Office of the Clerk of the County Court wherein such property is, before a deed therefor to such property is delivered for record to the Clerk of the County Court of such County; and provided, further, that the term “purchaser” as used herein shall be construed to include lien creditors whose liens were acquired and perfected prior to such docketing.
(c) It shall be the duty of the Town Treasurer to file a written notice of the lien provided for in Section 721.02 in the Office of the Clerk of the County Court in which any property of the taxpayer affected thereby is located, certifying in said notice what amount of money is owing by the taxpayer to the Municipality of Eleanor on account of such lien. Upon satisfaction of such lien, a properly acknowledged release thereof for recordation shall be delivered to the taxpayer by the Municipality of Eleanor.
(Ord. 73-1. Passed 1-12-73.)