§ 8-162. When tax due and payable.

(a)

All taxes imposed and assessed in this article shall be due and payable on or before April 1 of each year except in the case of any business commenced or under new ownership after that date. The taxes on a business shall be due and payable within ten days of the date the business has commenced or re-opened under new ownership. The tax for new business shall be prorated by quarters, provided that no tax shall be less than $10.00. Payment of the tax may be made personally to the city clerk in cash or by check, money order, bank draft, certified check, or cashier's check payable to the city.

(b)

In addition to the above remedies, the marshal may proceed to collect in the same manner as provided by law for tax executions.

(Code 2004, § 112.31; Ord. No. 329, 12-21-1994)