The amount of any fee, service charge, utility charge, license, or tax of any nature whatsoever imposed by any provision of this code shall be deemed a civil debt owing to the city. An action may be commenced in the name of the city in any court of competent jurisdiction for the collection of the amount of any such delinquent or unpaid fee, service charge, utility charge, license, or tax, together with any penalties applicable thereto as prescribed by this code. The remedy prescribed by this section shall be accumulative, and the use of an action to collect such an amount as a debt by civil action shall not bar the use of any other remedy provided by this code or by law for the purpose of enforcing the provisions thereof.
('66 Code, § 1-2.06)