SEC. 11-57.  TAX AND PENALTY DEEMED DEBT TO THE CITY.
   The amount of any business tax fee, business tax and penalty imposed by this article shall be deemed a debt to the city.  An action may be commenced in the name of the city in any court of competent jurisdiction for the amount of any delinquent business tax fees, business taxes and penalties.
(`64 Code, Sec. 16-45)  (Ord. No. 2456, 2838)