§ 8A-181. Method of collection of delinquent local business taxes.
Latest version.
Whenever any person who is subject to the payment of a local business tax or privilege
business tax provided by this or any other law shall fail to pay the same when due,
the Tax Collector may issue a warrant directed to the Director of the Miami-Dade Police
Department of the County, commanding him to levy upon and sell any real or personal
property of the person liable for said local business tax within his jurisdiction
for the amount thereof and the cost of executing the warrant and to return such warrant
to the officer issuing same and to pay to him the money collected by virtue thereof
within sixty (60) days from the date of the warrant. The officer to whom the warrant
may be delivered shall proceed in all respects and in the same manner prescribed by
law in regard to executions issued against property upon judgments of a circuit court,
and shall be entitled to the same fee for his services in executing the warrant, to
be collected in the same manner. The officer issuing the warrant may file a copy of
the warrant with the Clerk of the Circuit Court of the Eleventh Judicial Circuit,
and the Clerk shall record the same, whereupon the amount of the warrant and recording
fee shall become a lien upon the title to and interest, whether legal or equitable,
in any property, whether real, personal or mixed, of the person against whom the warrant
is issued, in the same manner and to the same extent as a judgment duly docketed in
the Office of the Clerk of the Circuit Court with execution duly issued and in the
hands of the Director of the Miami-Dade Police Department. Any person subject to,
and who fails to pay, a receipt or privilege tax required by this law shall, on petition
of the officer to whom the said local business tax is payable, be enjoined by the
Circuit Court from engaging in the business for which he has failed to pay said receipt,
until such time as he shall pay the same with costs of such action.
