The tax, costs, interest and penalty due from a distributor under this chapter shall constitute a lien in favor of the Borough upon the assets or property of such distributor. The lien arises upon delinquency and continues until liability for the amount or judgment is satisfied. The lien is not valid as against a mortgagee, pledgee, purchaser, or judgment creditor until notice of the lien is filed in the records of the appropriate recording office. After such filing, it is a lien prior, paramount, and superior to all other liens, mortgages, hypothecations, conveyances, and assignments on all the real and personal property of the person liable for the tax, and upon all the real and personal property used with the permission of the owner to carry on the business that is subject to the tax. (Ord. 2004-18 § 2, 2004. 2004 Code § 3.57.100.)