A. Authority to collect after termination of ordinance.
Although the tax imposition of the ordinance will expire when the ordinance is repealed, the ordinance remains in full force and effect for purpose of collection and payment of taxes due and payable beyond that date, subject, however, to the provisions of § 40.11 with respect to the limitations 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 remain unpaid, are payable in full on or before the dates specified in §§ 40.05 and 40.06 and in Articles V and VI of these regulations, and all final returns and withholding reports must be filed on or before that date, unless extended by the Commissioner.
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 Board of 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 the collection or payment of such taxes, have been finally terminated.