§ 126-117. Tax collection, statute of limitation; additional local business taxes; collection after certain payments.

(a)

Whenever the tax collector annually, for two or more consecutive years, shall have received the local business taxes and fees tendered by persons, or local business tax receipts delivered to the person for the operation and conduct by the holder thereof of the place(s) of business or store(s) therein designated, no such officer or agency shall thereafter prohibit the operation of such places of business or stores thereunder, nor issue or enforce any warrant against the holder of such tax receipt or any other person, or upon the property of such person for any additional taxes, penalties, interest or related costs for such place (or places) under Chapter 205, Florida Statutes, under which such tax receipts were issued, but limited to the time periods covered by such tax receipts; nor shall any right of action of any nature exist or proceedings of any nature be had or taken for any additional then past local business taxes for such places of business or stores for said past two years for which such receipts were issued.

(b)

Time limitations regarding collecting overdue local business tax. Whenever any tax required by this article is 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 three-year delinquent tax or any penalty or interest that may be due thereon.

(Ord. No. 07-51, § 7)