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to remit the tax impaled by section 3.102 of this code shall pay interest at the
<br />rate of one and one hal f percent ~ ~ -1/2%} per month or fractions thereof on the
<br />amount of tax due exclusive of penalties, without proration for port i ans of a
<br />month, from the date an which the tax first becomes delinquent, anti 1 i t i s paid.
<br />~4} Every penalty imposed and such interest as accrues under the
<br />provisions of this section shall be merged with, and become a part of , the tax
<br />required to be paid.
<br />3.110 Video Dis la Gamb.lin Device Tax - Securit for Collection.
<br />~1} Whenever it is deemed necessary in order to insure compliance
<br />with sections 3.700 to 3.120 of this code, the tax administrator may require a
<br />retai 1 er subject to the video display gambling device tax to deposit with the
<br />city such security i n the form of cash, bond, or other assets as determined by
<br />the tax administrator. The amount of the security shall be fixed by the tax
<br />administrator, but shall not be greater than twice the retai 1 er's estimated
<br />average monthly 1 i obi l i ty for the peri ad for which taxes are paid, as determined
<br />by the tax administrator, or five thousand dol l ors ~$5, 000} , whichever amount i s
<br />1 ess. The tax administrator may increase or decrease the amount of the security,
<br />subject to the limitations provided herein.
<br />~ 2 } At any time within three years after any tax required to be
<br />paid under sections 3.100 to 3.120 of this code becomes due and payable, or at
<br />any time within three years after any determination by the tax administrator
<br />under sections 3.100 to 3.120 of this code becomes final, the tax administrator
<br />may bring an acti an against the retai 1 er, i n the name of the city, i n the courts
<br />of this state, or any other state, or of the United States, to collect the
<br />delinquent amount, together with penalties and interest.
<br />Vi eo Di sp ay~,Gam,bl i ngDe_v,,c,e,,,, Tax -Lien.
<br />~~.
<br />~ 1 } The tax imposed by section 3.102 of this code, together with
<br />the interest and penalties pravi ded by sect i an 3.708 and any f i 1 i ng fees paid to
<br />the Department of Records of lane County, Oregon, and advertising costs which may
<br />be incurred when the tax becomes delinquent, shall be, and unti 1 poi d ~ remai n, a
<br />1 i en from the date of its recording with the Department of Records of lane
<br />County, Oregon, superior to al 1 subsequent recorded 1 i ens on all tang i bl e
<br />personal property within the c i ty i n whi ch the retailer has an awnersh i p interest
<br />and may be foreclosed on and sold as necessary to discharge the l i en, i f the l i en
<br />has been so recorded. Notice of lien may be issued by the tax administrator
<br />whenever the retailer i s i n default i n the payment of the tax,, interest and
<br />penalty, and shall be recorded with the Department of Records wi th a copy sent
<br />~ta the delinquent retailer. The personal property subject to the 1 i en and seized
<br />by any deputy of the tax administrator may be sold by the tax admi ni stratar at
<br />public auction after ten days' notice thereof published i n a newspaper i n the
<br />city.
<br />~2} Any such 1 ien shown on the records of the Department of Records
<br />shal 1, upon the payment of the taxes, penalty and interest far which the l i en has
<br />been imposed, be released by the tax admi ni stratar when the full amount has been
<br />paid to the city. The retailer or person making the payment shall receive a
<br />receipt stating that the full amount of the taxes, penalties, and interest have
<br />been paid and that the 1 i en i s thereby released and the record of 1 i en satisfied,
<br />Ordinance - 3
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