Sec. 772.111. - Additional license taxes; collection after certain payments; limitations, etc.

(a) Whenever the Tax Collector, annually, for two or more consecutive years shall have received the taxes and fees tendered for, and delivered to the taxpayer a license or licenses for the operation and conduct by the taxpayer at the place or places of business or stores therein designated of a business, the Tax Collector shall not thereafter prohibit the operation of the places of business or stores thereunder, or issue or enforce a warrant against the holder of the license or against any other person or concern or against the property of the holder or any other person or concern, for additional license taxes, penalties, interest or cost for the place or places of business or stores under the law under which licenses were issued for the periods comprehended by the licenses; nor shall a right of action of any nature exist or proceedings of any nature be had or taken for additional taxes for the places of business or stores for the taxpayers for which the licenses were so issued for the periods indicated. (b) Whenever a license tax required by this Chapter to be paid to the Tax Collector shall remain unpaid after its due date for a period of three years, no action may be commenced to enforce the payment of the delinquent tax or a penalty or interest that may be due thereon. (Ord. 80-765-409, § 2; Ord. 83-591-400, § 1) Note— Former § 804.111.