793.38 CONTINUATION OF TAX; COLLECTION AFTER TERMINATION.

   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, until repealed, and insofar as the collection of taxes levied under this chapter and the actions and proceedings for collecting any tax so levied or enforcing this chapter are concerned, this chapter shall continue effective until all taxes levied in such period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter have been fully terminated, subject to the limitations contained in Sections 793.24 through 793.26 and 793.43 through 793.45.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 793.11 and 793.17 as though the tax levied in this chapter was continuing.

(Ord. 1966-64. Passed 12-29-66.)