§ 5.04.130. Enforcement—Violations.

A.

It is the duty of the city clerk to administer and enforce the provisions of this chapter, to perform all functions necessary to administer and enforce this chapter and to summon violators of this chapter 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. Such executions shall bear interest at the rate authorized by OCGA Section 48-2-40 or, if such statute should be repealed, one percent per month. The lien shall cover the property of the individual, business or practitioner liable for payment of the delinquent occupation tax or regulatory fee and become fixed as of the date and time the occupation tax or regulatory fee became delinquent. The execution shall be levied by city clerk of the city upon property of the delinquent tax 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. All other proceedings in relation thereto shall be as provided by the code and Charter of the city and the laws of Georgia. The defendants at execution shall have the rights of defense, by affidavit of illegality of the tax or otherwise as provided by the Charter of the city and the laws of Georgia in regard to tax executions.

C.

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 whatever 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 such person as if such person had never defaulted in the payment of the tax.

D.

Individuals, businesses and practitioners who fail or refuse to pay any occupation tax or regulatory fee charged pursuant to this chapter shall be subject to a fine not to exceed five hundred dollars ($500.00) for each offense, the same to be enforced by the municipal court of the city. In addition to the remedies expressed herein, any tax, fee, and/or penalty imposed may be collected in the same manner as provided by law for tax executions.

E.

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

F.

All persons subject to the occupation tax or regulatory fee imposed by this chapter shall be required to file for and pay such tax or fee. For failure to do so, any officers or agents soliciting for or obtaining business for such person, business or practitioner shall be subject to the same penalty as other persons, businesses or practitioners who fail to obtain the required certificate or make a return for or pay the applicable occupation tax or regulatory fee. (Ord. of 7-13-15; Amdmt. to Ord. 1-9-95 dated 3-9-98 (part); Ord. dated 1-9-95 § 1 (part): prior code § 11-13)