The city treasurer shall issue his receipt for the occupation tax when paid, properly dated, specifying the person for whom paid and for what purpose. If such city treasurer be unable to collect such occupation tax when due, he shall immediately report such facts to the city attorney, who shall then proceed by civil suit in the name of the city to collect the amount due. This remedy shall not be exclusive of any other right of action but merely cumulative.
(1964 Code, § 3-5)