The tax imposed by this subchapter, together with the interest and penalties herein provided and the filing fees paid to the County Clerk, attorneys’ fees 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 County Clerk, and superior to all subsequent recorded liens on all real and/or tangible personal property used in the hotel of an operator within the city and may be foreclosed on and sold as may be necessary to discharge the lien if the lien has been recorded with the County Clerk. Notice of the lien may be issued by the Tax Administrator or his or her deputy whenever the operator is in default in the payment of the tax, interest and penalty and shall be recorded with the County Clerk and a copy sent to the delinquent operator. The personal property subject to the lien seized by any deputy or employee of the Tax Administrator may be sold by the department seizing same at public auction after ten days’ notice, which means one publication in a newspaper published in the city. Any lien for taxes shown on the records of the proper county official shall, upon payment of all taxes, penalties and interest thereon, be released by the Tax Administrator when the full amount determined to be due has been paid to the city, and shall have a receipt and interest thereof have been paid and that the lien is hereby released, and the record of lien is satisfied.
(Prior Code, § 35.026) (Ord. 893, passed 5-23-1977; Ord. 1173A, passed 4-15-2002)