Each service charge or rental levied by or pursuant to this chapter is hereby made a lien upon the corresponding lot, land or premises served by a connection with the sewage system of the City and, if the same is not paid within thirty days after it is due and payable, it shall be certified to the Auditor of Clark County, who shall place the same on the tax duplicate of the County, with the interest and penalties allowed by law and be collected as other taxes are collected.