The city shall have a lien for the tax herein imposed or any portion hereof, or for any penalty provided for in this article, upon all the real and personal property of any person who fails to pay, collect, report, or transmit the hotel tax to the City Collector-Budget Officer in accordance with the terms of this article. The procedures for notice and enforcement of the lien shall be the same as that provided in the Retailers Occupation Tax Act, ILCS Ch. 35, Act 120, §§ 1 et seq., as now or hereafter amended, for State Tax Liens.
(Ord. 1155, passed 8-28-2000)