(A) Authority to collect after termination of Ordinance. The tax imposition provisions of the Ordinance are effective until those sections are repealed, subject however, to the provision of Section 11 of the Ordinance with respect to the limitation of time within which an additional assessment may be made.
(B) Payment of taxes.
(1) Taxes due and unpaid on account of compensation paid or received and on account of profits earned in the last effective year of the Ordinance or any part thereof which remains unpaid on (date), are payable in full on or before the dates specified in Sections 5 and 6 of the Ordinance and §§ 171.054 and 171.055 of this subchapter, and all final returns and withholding reports must be filed on or before that date, unless extended by the Administrator.
(2) For purposes of collection of delinquent or unpaid taxes, actions or proceedings for such collection and/or the collection of interest and penalties thereon, or enforcing any provisions of the Ordinance (including prosecutions under the criminal sections of the Ordinance and including appeals before the Local Board of Tax Review), the Ordinance remains in full force and effect until such time as all taxes accruing during the term of the Ordinance shall have been fully paid, and all actions, suits, prosecutions, appeals and other judicial or administrative proceedings relative to collection or payment of such taxes, have been finally terminated.
(Ord. O-2015-28, passed 11-23-2015; Am. Ord. passed 9-9-2019)