§ 86-97. Lien taken for delinquent occupational tax.

In addition to the other remedies provided in this article for the collection of the occupational tax levied in this article, the tax clerk, upon any tax or installment of such tax becoming delinquent and remaining unpaid, shall issue execution for the correct amount of the tax against the persons, partnership or corporation liable for the tax, which 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 cover the property in the city of the person, partnership or corporation liable for the tax, all as provided by the ordinances and Charter of the city, the county and the laws of the state. The lien of the occupational tax shall become fixed on and dated from the time when such tax or any installment thereof becomes delinquent. The execution shall be levied by the code enforcement officer of the city upon the property of the defendant located in such jurisdiction, and sufficient property shall be advertised and sold to pay the amount of the execution, with interest and costs. All other proceedings in relation thereto shall be had as is provided by ordinances and Charter of the city and the laws of the state, and the defendant in such execution shall have rights of defense, by affidavit of illegality and otherwise, which are provided by the applicable laws in regard to tax executions. When a nulla bona entry has been entered by proper authority upon an execution issued by the tax clerk against any person defaulting on the occupational 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 null 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.

(Ord. of 8-25-2014, § 1(Att.))

State law reference

Effect of entry of nulla bona on rights of defaulting taxpayer, O.C.G.A. § 48-13-25; interest on judgments, O.C.G.A. § 7-4-12.

Charter reference

Collection of delinquent tax, § 6.13.