(a) All taxes, interest, surcharges and penalties imposed under this chapter shall be recoverable by the City Solicitor as other debts of like amount are recoverable.
(b) If, for any reason, the tax is not paid when due in each year, interest at the rate of six percent per annum on the amount of such tax, and an additional surcharge of one percent of the amount of the unpaid tax for each month or fraction thereof that the tax remains unpaid, shall be added and collected. Where suit is brought for the recovery of any such tax, the persons liable therefor shall, in addition, be liable for the costs of collection and the interest, surcharges and penalties imposed under this chapter.
(Ord. 4319. Passed 11-22-83.)