879.05 WARRANT FOR COLLECTION.

   The entry of the flat rate occupation tax on the tax duplicate and the issuance of such duplicate to the Finance Director shall constitute his or her warrant for the collection of such flat rate occupation tax hereby levied and assessed.

(Ord. 4670. Passed 7-13-94.)

879.06 COLLECTION OF UNPAID TAXES. (REPEALED)

   (EDITOR'S NOTE: Section 879.06 was repealed by Ordinance 4548, passed October 24, 1990. See Chapter 898.)

879.07 TAX IN ADDITION TO ALL OTHER TAXES.

   The flat rate occupation tax established by this chapter shall be in addition to all other property, per capita, personal or other taxes levied by the City.

(Ord. 4406. Passed 11-24-86.)

879.08 SPOUSE TO BE LIABLE FOR PAYMENT.

   Every husband against whose wife the flat rate occupation tax is levied shall be liable for the payment of such tax. Collection thereof from the husband may be made and enforced in the manner provided by law for the collection and enforcement of other taxes owed by such husband, including the collection thereof from the husband's employer.

(Ord. 4406. Passed 11-24-86.)

879.09 VIOLATIONS.

   No person shall:

   (a)   Violate or fail to comply with any of the provisions of this chapter;

   (b)   Fail, neglect or refuse to pay any tax or penalty imposed under this chapter; or

   (c)   Attempt to do anything whatsoever to avoid the payment of the whole or any part of the tax imposed hereunder.

(Ord. 4406. Passed 11-24-86.)

879.99 PENALTY.

   (EDITOR'S NOTE: See Section 202.99 for general Code penalty if no specific penalty is provided.)