(a) Except where otherwise expressly provided within this chapter, this chapter shall be in effect insofar as the levy of taxes is concerned from and after January 1, 1982, and insofar as the collection of taxes levied in the aforesaid period and actions or proceedings for collecting any tax so levied or enforcing any provision of this chapter are concerned, it shall continue effective until all of such taxes levied in the aforesaid period are fully paid and any and all suits and prosecutions for the collection of such taxes or for the punishment of violations of this chapter shall have been fully terminated, subject to the limitations contained in Sections 171.11 and 171.12.
(b) Annual returns for the year ending 1981 shall be filed on or before April 15, 1982, and any tax shown due thereon for the year ending 1981 which was not paid and collected pursuant to any applicable previous ordinances of the City during 1981, or thereafter, shall be paid on such date, except in those cases in which the time for filing returns and/or payment of the tax due has been extended, and except for claims for reciprocity refunds properly assigned and collectible from another municipality.
(Ord. 9126/81. Passed 11-12-81.)