The Director of Finance may collect any tax, interest and penalty due and unpaid under the provisions of this article by an appropriate civil action or other appropriate proceeding in any court of competent jurisdiction in either Wood County or in the county in which the taxpayer resides; or by a suit to enforce the lien therefor in any county in which property of the taxpayer may be found.
If the failure of any taxpayer to comply with the provisions of this article has continued sixty days, the Director of Finance may proceed to obtain an injunction restraining the taxpayer from doing business in this City until he fully complies with the provisions of this article.
In the event a business subject to the tax imposed by this article is 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. 0-604. Passed 8-28-90.)