The tax levied under the provisions of this article shall be due and payable on July 1 of any year or at the date on which the person shall become liable for the tax imposed hereunder if it is a different date from the beginning of the tax year. Any person operating a taxicab business within the City who fails to secure the license and pay the tax at the time required shall, in addition to all other penalties, pay a penalty or ten percent (10%) on such license tax. Any license tax due and unpaid hereunder shall be a debt due the City. It shall be a personal obligation of the taxpayer, and enforceable as all other such obligations, and shall also be a lien upon all of the property of the taxpayer, and shall be enforceable by the City as any other lien against the property of a debtor.
(1967 Code 20-6)