3.40.140  Action to collect.
   Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City, in any court of competent jurisdiction within Butte County, or within the county of residence of such person, at the option of the tax collector, for the recovery of such amount.