A lien is hereby granted unto the Tourist Commission upon all property, real and personal, of any restaurant facility, to secure the unpaid tax receipts due from that restaurant, which lien shall be perfected by filing a notice of the amount due and statement of lien in the office of the Rockcastle County Court Clerk, Mt. Vernon, Kentucky, describing the property on which the lien is asserted. This filing can be exercised at any point the restaurant is delinquent over thirty (30) days.
(Ord. 2007-4, passed 9-17-07)