Ordinance 1989-0981 - Laserfiche WebLink

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for the collection, administration, and enforcement of the Use Tax on commercial construction and building materials. Section 13. Lien on Property. If any person fails to pay the Use Tax wi thin ten (10) days after it is due, the City Treasurer shall issue a notice setting forth the name of the taxpayer, the amount of the Use Tax owed, the date of the accrual thereof, and that the City claims a first and prior lien therefor on the real and personal property of the taxpayer, except as to preexisting liens of a bona fide mortgagee, pledgee, jUdgment creditor, or purchaser which right has attached prior to the filing of the notice as hereinafter provided. The notice shall be on forms prepared by the City Treasurer, and when filed in the office of the clerk and recorder of any county in this state in which the taxpayer owns real or personal property, such notice shall create a lien as aforesaid on such property in that county and constitute a notice thereof. Section 14. Amendments. Except as to the Sales Tax and Use Tax rate provided for in this Ordinance, the items taxed and exempted from the Sales Tax and Use Tax hereunder, and the use of the Sales Tax revenues provided for herein, the Council may amend, alter, delete, or change the provisions of this Ordinance by the adoption of an amending ordinance in accordance with law, and such amendment, alteration, deletion, or change need not be submitted to the electors of the City for their approval. Section 15. Election. Before this Ordinance shall become effective, it shall be submitted to and receive the approval of a majority of the registered electors of the City voting thereon at a special municipal election to be held on Tuesday, March 21, 1989. Section 16. Effective Date. Upon passage of this Ordinance and approval thereof at a subsequent referendum, the provisions hereof shall be effective on July 1, 1989. Section 17. Severability. If any part or provision of this Ordinance or the application thereof to any person or - 12 -