§ 12-40. Fee shall constitute a lien.  


Latest version.
  • The business license fee or business registration fee, and any penalties, interest and late charges, shall be and constitute a lien in favor of the county upon the real or personal property used in connection with such business, from the time that such business license fee or business registration fee is due. Such lien shall have priority over any lien or encumbrance whatsoever, except the lien for state and county taxes.

(Ord. No. 74-57, § 1, 1981; Ord. No. 85-80, § 11, 1988; Code 1985, § 6.04.110)