§ 110.17  LICENSE FEE A DEBT TO CITY.
   (A)   The amount of any license tax imposed by this chapter and any and all penalties for nonpayment thereon as herein provided shall be deemed a debt to the city, and any person commencing or conducting any business in the city for which a license is required by this chapter without having a license hereunder to do so, shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of license. together with all penalties then due thereon as in this chapter provided and a reasonable sum for attorney's fees to be included and assessed in any cause of action and any judgment recovered in the action.
   (B)   The City Attorney is authorized to bring a civil action to collect unpaid license taxes upon the approval of the City Council by minute order. The conviction and punishment of any person for transacting any business without a license shall not excuse or exempt the person from the payment of any license due or unpaid at the time of the conviction, and nothing contained in this chapter shall prevent a criminal prosecution for any violation of the provisions of this chapter.
   (C)   In the event legal action is required to collect business license taxes and penalties, the business license tax shall bear interest of 8% per annum until paid. No license shall be issued, nor one which has been suspended or revoked shall be reinstated or reissued, to any person, who at the time of applying therefor is indebted to the city for any delinquent license taxes, unless the person, with the consent of the City Council enters into a written agreement with the city, through the City Clerk, to pay the delinquent taxes, plus 8% simple annual interest upon the unpaid balance in monthly installments, or oftener, extending over a period of not to exceed one year. In any agreement so entered into, the person shall acknowledge the obligation owed to the city and agree that in the event of failure to make timely payment on any installment, the whole amount unpaid shall become immediately due and payable and that his or her current license shall be revocable by the Clerk on 30 days' notice.
(1994 Code, § 5.04.170)