There is hereby imposed a tax of 2% on the gross receipts received from the conducting of bingo within the city. This tax shall be credited to the general fund of the city. Each licensed organization conducting bingo within the city shall pay the amount of the tax to the City Clerk on a quarterly basis, not later than 30 days from the close of the preceding calendar quarter. All deficiencies of the tax shall accrue interest and be subject to a penalty as required for sales and use taxes in the Nebraska Revenue Act of 1967, being Neb. RS Chapter 77, Article 27. If any person fails to pay the tax when due, the city may recover the same in a civil action brought against such person. This remedy shall be cumulative with any other remedy provided by law.