§ 110.18 LIEN AND PRIORITY.
   (A)   The license fee fixed as hereinbefore provided shall be and constitute a lien in favor of the county upon the personal property of the person, firm, corporation or business used in connection with the business, from the time that the license fee is fixed.
   (B)   The lien shall have priority over any lien or encumbrance whatsoever, except the lien of state and county taxes, and no property of any person, firm, corporation or business shall be exempt from levy and sale or execution issued for the collection of a judgment for any fee.
   (C)   No sheriff, receiver, assignee, master or other officer shall sell the property of any person, firm, corporation or business subject to the license fee, under process or order of court, without first ascertaining from the Clerk of the County the amount of any license due, owing or unpaid, it shall be the duty of the officer first to pay the amount thereof out of the proceeds of the sale before making payment of money to the judgment creditor or other person at whose instance the sale is had.
(Ord. 85-8, passed 9-9-1985) Penalty, see § 110.99