The amount of any business tax and penalty imposed by the provisions of this title shall be deemed a debt to the City. The City may pursue any legal remedies available to it for the collection of any delinquent business tax, penalties, and administrative costs incurred in connection therewith, including attorney fees, which amounts shall also be deemed debts owed to the City. The Collector also shall be authorized to establish the minimum amount of tax, penalty or interest that the City shall collect or refund if the amount to be collected or refunded does not exceed the cost of processing the tax or refund. (Ord. 5368 § 1 (part); May 18, 1993.)