A lien is hereby created on all property in favor of the city
for all taxes, ad valorem, occupation or otherwise. Such lien shall
exist from January 1 in each year until all the taxes are paid. Except
as otherwise provided by law, such lien shall be prior to all other
claims and liens then existing or thereafter arising and no gift,
sale, assignment or transfer of any kind or judicial writ of any kind
shall ever defeat such lien. The lien for taxes created in this section
shall attach to all property of the taxpayer owned on January 1 or
subsequently acquired, whether assessed or not.
(1973 Code, sec. 28-2; 1991 Code,
sec. 29-1; 2007 Code, sec. 40-1)
(a)
Levied.
In those cases which are permitted by state
law, there is hereby levied, and there shall be collected from every
person pursuing any occupation now or hereafter taxed by the general
laws of the state, an annual occupation tax equal in each instance
to one-half the state occupation tax, which tax shall be paid annually
in advance except where otherwise provided by state law, in which
event the same may be paid as provided by state law.
(b)
Violations; penalty.
Whoever shall pursue or follow any occupation, calling or profession to do any act taxed by law, or exhibit any machine or instrument, for which a tax is required to be paid by the provisions of this article or state law, without displaying the tax receipt issued to him in the manner provided by state law shall be guilty of a misdemeanor and, upon conviction, fined in any sum in accordance with the general penalty provided in section 1.01.009 of this code.
(1973 Code, secs. 28-3, 28-4; 1991
Code, secs. 29-2, 29-3; 2007 Code, secs. 40-2, 40-3; Ordinance adopting 2022 Code)
