171.18 COLLECTION OF TAX AFTER TERMINATION OF ORDINANCE.

   The tax imposition provisions of this chapter are effective until the chapter is repealed, subject however, to the provision of Sections 171.11 and 171.12 with respect to the limitation of time within which an additional assessment may be made.

   (a)   Taxes due and unpaid on account of compensation paid or received, on account of profits earned in the last effective year of the chapter or any part thereof which remains unpaid, and all final returns and withholding reports are payable in full on or before the dates specified in Sections 171.05 and 171.06, unless extended by the Tax Administrator.

   (b)   For purposes of collection of delinquent or unpaid taxes, actions or proceedings for such collection and/or the collection of interest and penalties thereon, or enforcing any provisions of this chapter (including prosecutions under the criminal sections of the chapter and including appeals before the Board of Review), the chapter remains in full force and effect until such time as all taxes accruing during the term of this chapter shall have been fully paid, and all actions, suits, prosecutions, appeals and other judicial or administrative proceedings relative to collection or payment of such taxes, have been finally terminated.

      (Ord. 2003-3303. Passed 12-4-03.)