(A) If any taxpayer fails to apply for license, or make his or her return, or to pay the fee or tax therefore or any part thereof within three days after the same shall have become due, the City Recorder shall ascertain the amount of the fee, tax or installment thereof due, and shall notify the taxpayer thereof, who shall be liable therefore in any suit or action by the city for the collection thereof.
(B) The City Recorder shall also notify the City Attorney in writing of the name of the delinquent taxpayer and the amount due from him or her and the officer shall, with the assistance of the City Recorder, collect the same by any appropriate means, or by suit or action in the name of the city.
(Ord. 247, passed 12-3-1956)