(a) The Collector may collect any tax, interest and penalty due and unpaid under the provisions of this article by action in debt, assumpsit, motion for judgment or other appropriate proceeding in the County in which either the activity taxed was engaged in or the taxpayer resides; or by a suit to enforce the lien therefor in any county in which property of the taxpayer may be found; or, if the tax due and unpaid under this article is fifteen hundred dollars ($1,500) or less, by suit in the court of any magistrate having jurisdiction of the taxpayer or of his property. If the failure of any taxpayer to comply with the provisions of this article continues sixty days, the Collector may proceed to obtain an injunction restraining the taxpayer from doing business in this City until he fully complies with the provisions of this article. In any proceeding under this section, upon judgment or decree for the plaintiff, he shall be awarded his costs.
(b) In the event a business subject to the tax imposed by this article shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated shall, by the entry of an order in the cause, make provisions for the regular payment of such taxes as the same become due.
(Ord. 2019-07. Passed 12-2-19.)