171.2702 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER 171.

   (a) This Chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions and proceedings for collecting any tax so levied or enforcing any provisions of this Chapter are concerned, it shall continue effective until all of the 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 171.1701, 171.1702, 171.1703, 171.1505, 171.1506 and 171.1507.

   (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 171.1101 and 171.1302 of this Chapter as though the same were continuing.

(Ord. 81-67. Passed 8-28-67.)

INCOME TAX EFFECTIVE JANUARY 1, 2016