The tax imposed by the provisions of this article shall be due from the person by or on behalf of whom a residential unit or building or a commercial unit or building is constructed, or placed, whether the person is the owner or a lessee of the land upon which the same is to occur. The Director of Community Development shall collect the tax and remit the tax to the Director of Financial Services. The full amount due pursuant to the provisions of this article shall be a debt to the city, and the city may bring any action it deems feasible for the collection of the tax.
('66 Code, § 9-4.1405) (Ord. 275-C-S, passed 3-11-75)