The following statements apply to recovery of tax.
(A) All sums due from any person by reason of occupation taxes imposed by this article and all penalties accruing from such person by reason of failure to pay such tax shall be recoverable at the suit of the city brought against such person in any court of competent jurisdiction. In any such suit, in addition to the tax and penalties, the plaintiff shall recover interest, at the rate of 10% per annum, upon all sums due by way of tax and penalty from the date of accrual thereof.
(B) All costs of collection, judicial or otherwise, including reasonable attorney fees, are to be determined by the court. Prosecution for an offense against the city arising out of the failure to pay a tax levied by this article, regardless of the outcome thereof, or its continued pendency, shall not constitute a defense or a bar in any manner to the collection of the tax and penalties, if any are due, as herein provided.
(Prior Code, § 4-27)