§ 10-42. City clerk to enforce article; interest; liens.

(a)

It is the city clerk's duty to administer and enforce the provisions of this article, to perform all functions necessary to administer and enforce this article and to summon violators of this article to appear before the municipal court. The city clerk may issue executions against individuals, businesses and practitioners for taxes and fees which are due and owing.

(b)

The city clerk shall issue executions against individuals, businesses and practitioners for taxes and fees which are due and owing.

(c)

The executions shall bear interest at the rate authorized by O.C.G.A. § 48-2-40 or, if the statute should be repealed, at the rate of one percent per month. The lien shall cover the property of the individual, business or practitioner liable for the payment of the delinquent occupation tax and become fixed as of the date and time the occupation tax became delinquent.

(d)

The execution shall be levied by the city clerk upon property of the delinquent taxpayer or fee payer located in the city and sufficient property shall be advertised and sold to pay the amount of the execution, including penalty, interest and costs.

(e)

All other proceedings in relation thereto shall be as provided by this Code, the city Charter and state law. The defendants at execution shall have the rights of defense, by affidavit or illegality of the tax or otherwise as provided by the city Charter and state law in regard to tax executions.

(f)

When a nulla bona entry has been entered upon an execution, the person against whom the entry is 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 nulla bona entry 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 to the person as if the person had never defaulted in the payment of the tax.

(g)

Individuals, businesses and practitioners who fail to pay any occupation tax charged pursuant to this article shall not be subject to the general penalties set out in section 1-9, but shall be subject only to such penalties as are set out in this article. Notwithstanding any provision of this Code, however, individuals, businesses and practitioners who are not attorneys may be summoned to the municipal court in an enforcement proceeding for failure to pay the occupation tax, and ordered to pay such tax and a civil fine in an amount to be set by the municipal court, in the municipal court's discretion, but not to exceed $500.00, and any such order may be enforced through the municipal court's contempt powers.

(h)

Except for attorneys, individuals, businesses and practitioners who fail to make a timely or truthful tax return or make available truthful and accurate information the city requests or requires for determining the applicability or amount of the occupation tax or for levying or collecting such occupation tax, shall be subject to suspension of the right to conduct business.

(i)

All persons subject to the occupation tax imposed by this article shall be required to file for and pay the tax. For failure to do so, any officers or agents soliciting for or obtaining business for the person, business or practitioner shall be subject to the same penalty as other persons, businesses or practitioners who fail to make a return or pay the applicable occupation tax.

(Code 1989, § 11-11; Ord. of 10-2-1995, § 1; Ord. No. 2008-11, § 4, 10-6-2008)