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. 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.
(1976 Code, sec. 29-2; 1998 Code, sec. 118-2; 2013 Code, sec. 52-2)
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 exhibiting and 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.
(1976 Code, sec. 29-4; 1998 Code, sec. 118-4; 2013 Code, sec. 52-4; Ordinance adopting 2021 Code)