880.18  COLLECTION OF TAX AFTER EFFECTIVE PERIOD OF CHAPTER.
   (a)   This chapter shall continue effective, insofar as the levy of taxes is concerned, through an indefinite period of time, and, insofar as the collection of taxes levied hereunder, actions or proceedings for collecting any tax so levied and enforcing any provision of this chapter are concerned, it shall continue effective until all such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 880.11 and 880.12.
   (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 880.05 and 880.06 as though the same were continuing.
(Ord. 29-1973. Passed 2-12-73; Ord. 20-2004. Passed 3-8-04; Ord. 61-2004. Passed 5-24-04.)