§ 10-22. Certain administrative and enforcement duties of assessing official; disposition of license taxes and fines collected.  


Latest version.
  • It shall be the duty of the assessing official to require all persons prosecuting any business, employment, profession or activity for which a license is provided herein to procure such license and pay the tax therefor; and should there be any license tax not paid, it shall be his duty to report any and all delinquents to the county attorney for prosecution.

    It shall be the duty of the assessing official to procure the issuance of appropriate warrants for the arrest of persons violating the provisions of this chapter or to use such other means as the commissioner may deem advisable to enforce the provisions of this chapter.

    All licenses and fines collected under this chapter shall be paid to the treasurer of this county to be deposited in the general fund.

    (1-26-68, § 3.5; 10-20-86, § 1.23; Ord. of 5-1-90; Ord. of 12-3-96; Ord. of 6-5-2012(1))

    Editor's note— An ordinance adopted June 5, 2012, changed the title of § 10-22 from "Certain administrative and enforcement duties of commissioner of the revenue; disposition of license taxes and fines collected" to "Certain administrative and enforcement duties of assessing official; disposition of license taxes and fines collected."

(1-26-68, § 3.5; 10-20-86, § 1.23; Ord. of 5-1-90; Ord. of 12-3-96; Ord. of 6-5-2012(1))

Editor's note

An ordinance adopted June 5, 2012, changed the title of § 10-22 from "Certain administrative and enforcement duties of commissioner of the revenue; disposition of license taxes and fines collected" to "Certain administrative and enforcement duties of assessing official; disposition of license taxes and fines collected."