181.19  EFFECTIVE PERIOD; COLLECTION OF TAX AFTER TERMINATION.
   (a)   Such a tax shall be levied, collected and paid with respect to the salaries, wages, commission and other compensation, and with respect to the net profits of businesses, professions or other activities, earned on and after November 18, 1970, until repealed in accordance with law.
 
   (b)   This chapter shall continue effective insofar as the levy of taxes is concerned until repealed, and insofar as the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provision of this chapter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 Section 181.14 and 181.15, except as otherwise provided in this chapter.
 
   (c)   Annual returns due for all or any part of the last effective year of this chapter shall be due on the date provided in Sections 181.07 to 181.09 as though the same were continuing.
(Ord. 1455.  Passed 12-9-97.)