(a) A tax due and unpaid under this article shall be a debt due the City. It shall be the personal obligation of the taxpayer and shall be a lien upon the property used in the business or occupation upon which such tax is imposed, and lien shall have priority over all other liens and obligations, except those due the United States of America and the state.
(b) A penalty of five percent of the tax shall be added for any default for thirty days or less and for each succeeding thirty days elapsing before payment, there shall be secured by the lien herein provided. (Ord. 181. Passed 7-19-78.)