(a) The City Clerk may collect any tax, interest and penalty due and unpaid under the provisions of this article by civil action in the Circuit Court of the County; or, if the sum due is under three hundred dollars ($300.00) in the Municipal Court, or in any other court of competent jurisdiction where the taxpayer may be found, in such suit the City Clerk may enforce the return for such tax. If the failure of the taxpayer to comply with the provisions of this article shall have continued sixty days, the City Clerk may proceed to obtain an injunction restraining the taxpayer from doing business in the City until he fully complies with the provisions of this article. In any proceeding under this section upon judgment or decree for the plaintiff, he shall be awarded his costs.
(b) In the event a business subject to the tax imposed by this article shall be operated in connection with a receivership or insolvency proceeding, the court under whose direction such business is operated shall, by the entry of a proper order in the cause, make provision for the regular payment of such taxes, as the same become due.
(Ord. 17-005. Passed 6-5-17.)