§ 102-46. Limitation on collection of additional taxes.

(a)

Whenever any authorized state, county or municipal officer or agency, annually, for two or more consecutive years, shall have received the taxes and fees tendered for a license delivered to the applicant for the operation and conduct by the holder thereof of the place of business or store therein designated, no such officer or agency shall thereafter prohibit the operation of such place of business or store thereunder or issue or enforce any warrant against the holder of such license or any other person or concern or the property of such holder or any other person or concern for any additional license taxes, penalties, interest or costs for such place of business or store under the law under which such license was issued, for the period comprehended by such license, nor shall any right of action of any nature exist or proceeding of any nature be had or taken for any additional taxes for such place of business or store for the license years for which such license was so issued.

(b)

Whenever any license tax required by this article 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 such delinquent tax or any penalty or interest that may be due thereon.

(Code 1970, § 16½-6; Ord. No. 75-06, § 6, 2-25-75)