191.16 DURATION.

   (a)   This chapter shall continue in effect with respect to the levy of taxes under Section 191.02 of this chapter until terminated or repealed according to law.

   (b)   This chapter shall continue in effect with respect to the levy of taxes under Section 191.021 of this chapter until December 31, 2019. Taxpayers whose fiscal year ends on a date other than December 31 shall file their returns when required by this chapter and shall compute the levy of taxes under Section 191.021 of this chapter for any portion of the period commencing April 1, 1988 and ending December 31, 2019, which was not included in a fiscal year for which they were required to file a previous annual return.

   (c)   This chapter shall continue in effect with respect to the levy of taxes under Section 191.022 until December 31, 2017. Taxpayers whose fiscal year ends on a date other than December 31 shall file their returns when required by this chapter and shall compute the levy of taxes under Section 191.022 for any portion of the period commencing January 1, 2014, and ending December 31, 2017, which was not included in a fiscal year for which they were required to file a previous annual return.

   (d)   This chapter with respect to the collection of taxes levied pursuant to Sections 191.02, 191.021 or 191.022 of this chapter and actions or proceedings for the enforcement and collection of any such taxes levied pursuant to Sections 191.02, 191.021 or 191.022, shall continue in full force and effect until all of the taxes levied by Sections 191.02, 191.021 or 191.022 are fully paid and any and all civil actions, prosecutions and suits for the enforcement and collection of the taxes levied under Sections 191.02, 191.021 or 191.022 or for the punishment of violations of this chapter shall have been fully and finally terminated.

(Ord. 13-190. Passed 7-2-13.)