§ 881.25 COLLECTION OF TAX AFTER TERMINATION OF CHAPTER.

   (a)   Levy and Collection of Tax. This Chapter shall continue effective, insofar as the levy of taxes and the collection of taxes levied hereunder and actions or proceedings for collecting any tax so levied or enforcing any provisions of this Chapter are concerned, until all of such taxes levied hereunder 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 have been fully terminated, subject to the limitations contained in Sections 881.12 and 881.99 of this Chapter.

   (b)   Returns. 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 881.04 and 881.05 (ORC Chapter 718.) as though the same were continuing.

(Ord. 15-33. Adopted 07/23/15; Ord. 2018-08. Adopted 02/22/18; Ord. 2020-10. Adopted 04/23/20)