163.062 SECURITY FOR AMOUNTS REQUIRED TO BE PAID BY TRANSIENT TAXPAYERS.

   (a)   If any person required to withhold taxes pursuant to Section 163.061(b) or pay over any estimated tax payment pursuant to Section 163.061(c) timely fails to so withhold or pay over; and

   (b)   It is determined by the Tax Administrator that it is likely that such person will leave the jurisdiction of the Municipality without collecting or paying over such tax as is due:

   Then the Tax Administrator may seize, at the time of completion of the transient activity, personal property of that person as is located within the Municipality and may retain such property until such time as the tax owed by Section 163.03 is paid to the Tax Administrator. (Ord. 21-04. Passed 5-3-04.)