§ 8-47. Execution for delinquent occupation tax.

(a)

In addition to the other remedies herein provided for the collection of the occupation tax herein levied, the city director of planning and zoning, upon any tax or installment of said tax becoming delinquent and remaining unpaid, shall issue execution for the correct amount of said tax against the person liable for said tax. Such executions shall bear interest at the rate authorized by O.C.G.A. § 48-2-40 or, if such statute should be repealed or ruled invalid by a court of competent jurisdiction, one percent per month. The lien of said occupation tax shall become fixed on and date from the time when such tax or any installment thereof becomes delinquent. The execution shall be levied by the chief financial officer upon the property of the person liable for said tax, and sufficient property shall be advertised and sold to pay the amount of said execution, with interest and costs. All other proceedings in relation thereto shall be had as is provided by the ordinances and the Charter of the city and the laws of the state and the defendant in said execution shall have rights of defense, by affidavit of illegality and otherwise, which are provided by the Charter of the city and the laws of the state in regard to tax executions.

(b)

When a nulla bona entry has been entered by property authority upon an execution issued by the chief financial officer against any person defaulting on the occupation tax, except for practitioners of professions and occupations, 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 nulla bona has been made, the person against whom the execution issues pays the tax in full with all interest, penalties and costs accrued on the tax, the person may collect any fees and charges due the person as though the person had never defaulted in the payment of the taxes.

(Ord. of 12-3-2018, § 1)