§ 10-52. Collection of tax.

(a)

Action for tax. At any time within three (3) years after any tax or any amount of tax required to be collected under this article becomes due and payable and at any time within three (3) years after the delinquency of any tax or any amount of tax required to be collected, the city clerk may bring an action in a court of competent jurisdiction in the name of the city to collect the amount delinquent together with interest, court fees, filing fees, attorney's fees and other legal fees incident thereto.

(b)

Duty of successors or assignees of operator to withhold tax from purchase money. If any operator liable for any amount under this section sells out his business or quits the business, his successors or assigns shall withhold sufficient of the purchase price to cover such amount until the former owner produces a receipt from the city clerk showing that he has been paid or a certificate stating that no amount is due.

(c)

Liability for failure of purchaser to withhold. If the purchaser of a business fails to withhold purchase price as required, he shall be personally liable for the payment of the amount required to be withheld by him to the extent of the purchase price.

(d)

Overpayments. Whenever the amount of any tax or interest has been paid more than once, or has been erroneously or illegally collected or received by the city under this section, it may be offset by the city clerk. If the operator or person determines that he has overpaid or paid more than once, which fact has not been determined by the city clerk, he shall have three (3) years from date of payment to file claim in writing stating the specific ground upon which claim is founded. The claim shall be audited. If the claim is approved by the city clerk, the excess amount paid the city may be credited on any amounts then due and payable from the person by whom it was paid, or his administrators or executors.

(Code 1976, § 5-2013(l))