(A) If any tax, fee or charge imposed under this code is delinquent and a lien is filed to facilitate payment of that delinquent tax or fee, when the property that is the subject of the lien is transferred from the record owner to another person, the amount of such fee or tax and applicable charges shall be collected from the transferor at the time of the transfer and the amount so collected shall be paid to the City Treasurer within seven days immediately succeeding the day the property is transferred.
(B) The Treasurer shall, within 60 days after the end of each fiscal year, report to Council a list of all persons and business establishments who are delinquent in the payment of the municipal service fee or any portion thereof for the preceding fiscal year.
(Ord. 09-13, passed 11-17-2009)