§ 18-163. Failure to pay tax; delinquent.

(a)

Failure to pay any tax due, as provided in this article shall ipso facto, without demand or putting in default, cause said tax interest penalties, and costs to become immediately delinquent, and the tax collector is hereby vested with authority, on motion in a court of competent jurisdiction, to take a rule on the said dealer, to show cause in not less than two (2) or more than ten (10) days, exclusive of holidays, after the service thereof, which may be tried out of term and in chambers, and shall always be tried by preference, why said dealer should not be ordered to cease from further pursuit of business as a dealer, and in case said rule is made absolute, the order thereon rendered shall be considered a judgment in favor of the taxing authority, prohibiting such dealer from further pursuit of said business until such time as he has paid the said delinquent tax, interest, penalties and costs, and every violation of the injunction shall be considered as a contempt of court, and punished according to law.

(b)

In addition to following any of the special remedies provided in other sections of this article, the tax collector may, in his discretion, proceed to enforce the collection of any taxes, penalties, interest, or other charges by means of any of the following alternative remedies or procedures:

(1)

Assessment and distraint, as provided in this article;

(2)

Summary court proceeding;

(3)

Ordinary suit under the provisions of the general laws regulating actions for the enforcement of obligations.

(Ord. No. 8-1992-1, § 9.03, 8-10-92)