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Whenever any person shall fail to file any return or pay any tax as provided in this subchapter, the Corporation Counsel shall, upon request of the City Comptroller, bring or cause to be brought an action to enforce the filing of such return or payment of such tax on behalf of the city in any court of competent jurisdiction. Any judgment thereon shall include the city's reasonable attorney's fees and costs of litigation. Failure to collect, account for, and pay over any tax collected from purchasers of taxable items shall be cause for revocation of any city license of such retailer, or applicable to the premises thereof, in addition to any other penalty provided in this subchapter.
(Ord. 8348, passed 3-30-04; Am. Ord. 8492, passed 8-1-06) Penalty, see § 116.999