Any tax required to be paid by a service user under the provisions of this subchapter shall be deemed a debt owed by the service user to the city. Any such tax collected from a service user that has not been remitted to the Tax Administrator shall be deemed a debt owed to the city by the person required to collect and remit, and shall no longer be a debt of the service user. In the event that a service supplier required to collect and remit a tax under the provisions of this subchapter fails to do so, in whole or in part, the amount of such unremitted tax shall be deemed a debt owed by the service supplier to the city. Any person owing money to the city under the provisions of this subchapter shall be liable to an action, brought in the name of the city, for the recovery of such amount, plus any collection costs incurred by the city as a result of the person’s noncompliance with this subchapter, including but not limited to, reasonable attorney’s fees.
('65 Code, § 33B-12) (Ord. No. CS-621 § 1 (part); Am. Ord. No. 2000-001§ 1 (part); Ord. No. 2008-007½ § 13)