The amount of any business license tax and any other tax or fee due under this chapter shall constitute a debt to the city and any person who fails to pay all such taxes and fees in full when due shall be subject to an action in the name of the city in any court of competent jurisdiction for the collection of the amounts due with such prejudgment and post-judgment interest as allowed by law. Such person shall also be obligated to pay the city its reasonable and actual costs of collection, and entitled to recover from the city its reasonable and actual costs of defense if a debt action results in a final judgment in favor of the defendant. No fee shall be awarded to either the city or a successful defendant unless notice of intent to seek a fee award is provided by the prayer of a complaint or answer or otherwise upon the initiation of the action.
(Ord. 2082-C-S, passed 3-25-14)