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 all property used in the business or occupation upon which such tax is imposed; 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 Clerk of the County Commission, before a deed therefor to such purchaser or the lien of such creditor is delivered for record to the Clerk of the County Commission. A penalty of 5% of the tax shall be added for any default for 30 days or less, and for each succeeding 30 days elapsing before payment there shall be an additional penalty of 1%, all of which penalties shall be secured by the lien therein provided.
(Prior Code, § 745.22) (Ord. passed 10-21-1980)