171.12 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

   (a)   Insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied hereunder or enforcing any provisions of the income tax ordinance are concerned, it shall continue effective until all of such taxes levied hereunder are fully paid and any and all suits and prosecutions for the collection of the taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Section 171.09.

   (b)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 171.05 and 171.06 as though the same were continuing.

(Ord. 225.  Passed 12-6-79.)