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ORDINANCE NS-2161 .~33 Page 9 assessor for inclusion in the next property tax assessment. The collector shall report to the county assessor for inclusion in the next property tax assessment the total sum of unpaid delinquent business license tax charges consisting of the delinquent business license taxes, penalties, interest at the rate of twelve (12) percent per annum from the date of recordation to the date of lien, an administrative charge of fifty dollars ($50.00) and a release of lien filing fee in an amount equal to the amount charged by the Orange County Recorder's office. Thereafter, said special assessment may be collected at the same time and in the same manner as ordinary municipal taxes are collected, and shall be subject to the same penalties and the same procedures of sale as provided for delinquent ordinary municipal taxes. The special assessment liens shall be subordinate to liens except for those of state, county and municipal taxes with which it shall be upon parity. The lien shall continue until the assessment and all interest and charges due and payable are paid. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to said special assessments. Sec. 21-125. Recordation of lien for delinquent charges. Upon confirmation of the report of delinquent business license tax charges by the city council, a lien on the real property of the delinquent business/business property owner for delinquent business license tax charges which were assessed will be recorded with the recorder of the county of orange. ~: Sections 1 throUgh 8 of this ordinance shall become effective on January 1, 1993, subject to the following modifications: During the period January 1 through March 31, 1993, all applicants for an annual license renewal based upon gross receipts shall pay an amount equal to 125% of the annual business license tax otherwise due, and all applicants applying for a new annual business license based on gross receipts shall post a deposit equal to 125% of the annual business license tax deposit otherwise due. The business license granted therefor shall expire March 31, 1994. During the period January 1 through March 31, 1993, all applicants for an annual license renewal based upon a variable rate shall pay an amount equal to 150% of the annual business license tax otherwise due and all applicants for a new annual business license based upon a variable rate shall post a deposit equal to 150% of the annual business license tax deposit otherwise due. During the period April 1 through June 30, 1993, all 9