185.19 COLLECTION OF TAX AFTER TERMINATION.
   (a)   This Chapter shall, until repealed, continue in full force and effect insofar as the levy of taxes is concerned and insofar as the collection of any tax levied hereunder and any action or proceeding for collecting such tax or enforcing any of the provisions of this Chapter are concerned. It shall continue in full force and effect until any tax levied in the aforesaid period is fully paid and any suit or prosecution for the collection of such tax or for the punishment of any violation of this Chapter has fully terminated, subject to the limitations contained in Section 185.14.
 
   (b)   Returns for the last year, or portion thereof, in which this tax is levied shall be filed within 20 days from the last day such levy ends. Any tax shown due thereon which is not paid and collected under the provisions for Section 185.07 shall be paid with such return.
(Ord. 137-9. Passed 9-6-94.)