§ 12.26 DECLARED A DEBT.
   The amount of any license tax and penalty imposed by the provisions of this chapter 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 license tax and penalties.
(`61 Code, § 12.26) (Ord. 397, passed 12-27-1960)