§ 22-113. Lien for delinquent occupation tax.

(a)

In addition to the other remedies herein provided for the collection of the occupation tax herein levied, the city manager of the city upon any tax or installment of said tax becoming delinquent and remaining unpaid, shall issue execution for the correct amount of said tax against the persons, partnership, or corporation liable for said tax.

(b)

Execution shall bear interest at the rate of 12 percent per annum from the date when such tax or installment becomes delinquent, and the lien shall convert the property in the city of the person liable for tax, all as provided by the ordinances and charter of said city and the laws of the state.

(c)

The lien for occupation tax shall become fixed on and date from the time when such tax or any installment thereof becomes delinquent.

(d)

The execution shall be levied by the city marshal or other appropriate officer of the city upon the property of defendant located in said jurisdiction, and sufficient property shall be advertised and sold to pay the amount of said execution, with interest and costs. All other proceedings in relation thereto shall be had as is provided by the ordinances and charter of said city and the laws of the state, and the defendant in said execution shall have rights of defense, by affidavit of illegality and otherwise, which are provided by the applicable laws in regard to tax executions.

(e)

When a nulla bona entry has been entered by proper authority upon an execution issued by the city manager against any person defaulting on the occupation tax, the person against whom the entry was made shall not be allowed or entitled to have or collect any fees or charges whatsoever for services rendered after the entry of the nulla bona. If, at any time after the entry of nulla bona has been made, the person against whom the execution issues pays the tax in full together with all interest and costs accrued on the tax, the person may collect any fees and charges due him as though he had never defaulted in the payment of the taxes.

(Code 1979, § 36-28.0)