The tax so imposed shall constitute a first and prior lien on all assets located within the said town of any person, firm or corporation, including but not limited to, a public service corporation, engaged in the business of selling gas and/or electricity within the town limits of the town.
(Prior Code, § 2-2C-5) (Ord. 183, passed 9-5-1978; Ord. 346, passed 6-13-2013)