(a) The City Recorder can collect any tax, interest and penalty due and unpaid under the provisions of this article,by action in debt, assumpsit, motion for judgment or other appropriate proceeding in the county in which the activity taxed was engaged in or the taxpayer resides; or by a suit to enforce the lien therefor in any county in which property of the taxpayer may be found; or, if the tax due and unpaid under this ordinance is three hundred dollars ($300.00) or less, by suit in the court of any justice having jurisdiction of the taxpayer or of his property. If the failure of any taxpayer to comply with the provisions of this article shall have continued sixty days, the City Recorder 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 any proceeding under this section upon judgment or decree for the plaintiff he shall be awarded his costs.
(b) In the event a business subject to the tax imposed by this article shall be 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.
(1972 Code §19-1-12)