Council may collect any tax, interest and penalties due and unpaid under the provisions of this article by action in debt, assumpsit, motion for judgment or other appropriate proceedings in the county in which:
(a) The activity taxed was engaged in; or
(b) Any county in which property of the taxpayer may be found; or
if the tax due and unpaid under these sections is three hundred dollars ($300.00) or less, by suit in the court of competent jurisdiction having jurisdiction of the taxpayer or of his property.
If the failure of any taxpayer to comply with the provisions of this article continues sixty days, Council may proceed to obtain an injunction restraining the taxpayer from doing business in this County until he fully complies with the provisions of this article. In any proceeding under this judgment or decree for the plaintiff, he shall be awarded his costs. 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.