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The tax imposed by this subchapter shall be in addition to all other licenses and taxes levied by this code and other city ordinances as a condition precedent to engaging in any business, trade and calling. A person exercising a privilege taxable under this subchapter, subject to the payment of all licenses and charges which are a condition precedent to exercising the privilege taxed, may exercise the privilege for the current tax year upon the condition that he or she shall pay the tax accruing under this subchapter.
(Prior Code, § 711.25)
(A) Every remittance of taxes imposed by this subchapter shall be made by bank draft, certified check, money order or certificate of deposit to the City Treasurer, who shall issue his or her receipt therefor to the taxpayer and pay the money into the City Treasury to be kept and accounted for as provided by law.
(B) If any taxpayer fails to make the return required by this subchapter, or makes his or her return but fails to remit in whole or in part the proper amount of tax, there shall be added to the amount of the tax unpaid, from the date such tax should have been paid, a penalty in the amount of 5% of the tax for the first month, or fraction thereof, of delinquency and 1% of the tax for each succeeding month, or fraction thereof, of delinquency; provided, that if such failure is due to reasonable cause, the City Treasurer may waive or remit in whole or in part these penalties.
(C) If the failure to pay is due to fraud or intent to evade this subchapter and the rules and regulations promulgated thereunder, there shall be added an additional penalty of 25% of the amount of the tax exclusive of penalties.
(D) The penalties so added shall be collected at the same time and in the same manner and as a part of the tax.
(Prior Code, § 711.26)
A tax due and unpaid under this subchapter shall be a debt due the city. It shall be a personal obligation of the taxpayer and shall be a lien upon the property of the taxpayer; provided, that no such tax lien shall be enforceable against a purchaser (including lien creditor) for valuable consideration without notice, unless docketed in the office of the county court in the county wherein such property is located before a deed therefor to such purchaser is delivered for record to the Clerk of the county court of such county.
(Prior Code, § 711.27)
(A) Any person exercising any privilege taxable under this subchapter who shall sell out his or her business or stock of goods, or shall cease doing such business, shall file the return prescribed by § 38.018 and remit the entire tax that may be chargeable against him or her because of all business done, within 30 days after selling out his or her business or stock of goods, or ceasing to do such business.
(B) The successor in business of any such person shall withhold so much of the purchase money as will satisfy the taxes and penalty which may be due until the former owner shall produce a receipt from the City Treasurer evidencing the payment of such taxes and penalty. If the purchaser of a business or stock of goods shall fail to withhold purchase money as above provided, and the taxes and penalty shall remain unpaid after expiration of the 30-day period allowed for payment thereof, he or she shall be personally liable for the payment of all such taxes and penalty, and the same shall be recoverable by the City Treasurer as provided by § 38.028.
(Prior Code, § 711.29)
The City Treasurer, for the more effective collection of the tax, may file with the Clerk of the appropriate county court a certified copy of an assessment of taxes under this subchapter for recordation. Upon payment of the taxes delinquent under this subchapter, the lien of which shall have been recorded, the City Treasurer shall certify in duplicate the fact and amount of payment and the balance due, if any, and shall forward the certificates, one to the taxpayer and one to the Clerk of the county court of the county in which such lien has been recorded. From the date that such certificate is admitted to record the land of the taxpayer in the city shall be free from any lien for taxes under this subchapter accrued to the date that the certificate was issued.
(Prior Code, § 711.30)
The City Treasurer may distrain upon any goods, chattels or intangibles represented by negotiable evidences of indebtedness of any taxpayer delinquent under this subchapter for the amount of all taxes and penalties accrued and unpaid hereunder. The lien created by this subchapter on real estate may be enforced by suit in equity and any other means provided by law.
(Prior Code, § 711.31)
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