(a) General. The Treasurer shall collect the taxes, additions to tax, penalties and interest imposed by this article. In addition to all other remedies available for the collection of debts due the City, the City Treasurer may proceed by foreclosure of the lien provided in Section 753.12, or by distraint and sale under Section 753.13.
(b) Prerequisite to Final Settlement of Contracts with Nonresident Contractor; User Personally Liable.
(1) Any person contracting with a nonresident contractor subject to the taxes imposed by Sections 753.13 and 753.19, shall withhold payment, in the final settlement of such contract, of such sufficient amount, not exceeding six percent (6%) of the contract price as will in such person's opinion be sufficient to cover such taxes, until the receipt of a certificate from the City Treasurer to the effect that the above referenced taxes imposed against the nonresident contractor have been paid or provided for.
(2) If any person shall fail to withhold as provided herein, such person shall be personally liable for the payment of all such taxes attributable to the contract, not to exceed six percent (6%) of the contract price. The same shall be recoverable by the City Treasurer by appropriate legal proceedings.
(c) Prerequisite to Final Settlement of Contract With this City or Political Subdivision; Penalty. All City, county, district and municipal officers and agents making contracts on behalf of this City or any political subdivision of this State shall withhold payment, in the final settlement of any such contract, until the receipt of a certificate from the City Treasurer to the effect that the taxes imposed by Sections 753.13 and 753.19 against the contractor have been paid or provided for. If the transaction embodied in such contract or the subject matter of the contract is subject to the State Business and Occupation Tax, then such payment shall also be withheld until receipt of a release from the State to the effect that all State Business and Occupation Taxes levied or accrued against the contractor have been paid. Any official violating this section shall be subject to a civil penalty of one thousand dollars ($1,000), recoverable as a debt in a civil action brought by the City Treasurer.
(e) Limited Effect of City Treasurer's Certificates. The certificates of the City Treasurer provided for in subsection (b), (c) and (d) hereof shall not bar subsequent investigations, assessments, refunds and credits with respect to the taxpayer.
(f) Payment when Person Sells Out or Quits Business; Lien.
(1) If any person subject to any tax administered under this article sells out his or its business or stock of goods, or ceases doing business, any tax, additions to tax, penalties and interest imposed by this article or the other ordinances to which this article is applicable shall become due and payable immediately and such person shall, within thirty days after selling out his or its business or stock of goods or ceasing to do business, make a final return or returns and pay any tax or taxes which may be due. The unpaid amount of any such tax shall be a lien upon the property of such person.
(2) The successor in business of any such person shall withhold so much of the purchase money as will satisfy any tax, additions to tax, penalties and interest which may be due until the former owner shall produce a receipt from the City Treasurer evidencing the payment thereof. If the purchaser of a business or stock of goods shall fail to withhold purchase money as provided above, and if any such tax, additions to tax, penalties and interest remain unpaid after expiration of the thirty day period allowed for payment thereof; the purchaser shall be personally liable for the payment of any such tax, additions to tax, penalties and interest and the same shall be recoverable by the City Treasurer by action as provided by this section.
(g) Injunction. If the taxpayer fails for a period of more than thirty days to fully comply with any of the provisions of this article or of any other ordinance to which this article is applicable, the City Treasurer may institute a proceeding to secure an injunction to restrain the taxpayer from doing business in this City until the taxpayer fully complies with the provisions of this article or any of such other ordinances.
(h) Cost. In any proceeding under this section, upon judgment or decree for the City Treasurer, he shall be awarded his costs.
(Ord. 0-19-87. Passed 4-9-87.)