The amount of any license tax imposed by the provisions of this chapter, and any and all penalties and interest for the non-payment thereof, shall be deemed a debt due to the city from and against any person doing any business within the city for which a license is required by this chapter. Such persons shall be liable to a civil action in the name of the city as plaintiff in any court of competent jurisdiction for the amount of the license tax imposed by this chapter for such business, together with all penalties then due thereon as in this chapter provided, and for the costs of suit.
('61 Code, § 6-1.20) (Ord. 228 N.S., passed - - )