2.7.1203: RECOVERY OF UNPAID TAX:
   A.   The Director may also treat any taxes, penalties or interest due and payable as a debt due the City from the retailer or other person.
   B.   In case of failure to pay the taxes or any portion thereof, or any penalty or interest thereon, when due, the Director may recover at law the amount of the taxes, penalties and interest in any county or District Court of the county where the taxpayer resides or has a place of business, or in the courts in El Paso County.
   C.   The return of the taxpayer or the assessment made by the Director, as provided, shall be prima facie proof of the amount due.
   D.   The City Attorney is hereby authorized upon request by the Director to commence any legal action or suit for the recovery of the tax due under this City Tax Code. (1968 Code §3-104; Ord. 76-168; Ord. 01-42)