(A) The tax imposed by this subchapter together with the interest and penalties herein provided and the filing fees paid to the City Recorder, and advertising costs which may be incurred when same becomes delinquent as set forth in this subchapter shall be and, until paid, remain a lien from the date of its recording with the City Recorder, and superior to all subsequent recorded liens on all tangible personal property used in the hotel of an operator within Sublimity and may be foreclosed on and sold as may be necessary to discharge said lien, if the lien has been recorded with the City Recorder. Notice of lien may be issued by the City Recorder whenever the operator is in default in the payment of said tax, interest, and penalty and shall be recorded with the City Recorder, and a copy sent to the delinquent operator. The personal property subject to such lien seized by any deputy or employee of the City Recorder may be sold at the department seizing the same at public auction after ten days notice which shall mean one publication in a newspaper published in the county.
(B) Any lien for taxes as shown on the records of the proper county official shall, upon the payment of all taxes, penalties, and interest thereon, be released by the City Recorder when the full amount determined to be due has been paid to the city and the operator or person making such payment shall receive a receipt therefor stating that the full amount of taxes, penalties, and interest thereon have been paid and that the lien is thereby released and the record of lien is satisfied.
(Ord. 378, passed 10-10-1994)