The collector of business taxes may, by himself or herself or a duly appointed agent, collect taxes due and unpaid under this subchapter, together with all accrued penalties, and for such purpose may exercise all the power authorized for the collation of taxes under the Charter, this business and taxation chapter, other ordinances of the city, and the laws of the state. After delinquency has continued for 60 days, the collector of business taxes may proceed by himself, herself, or agent, in the County Circuit Court to obtain an injunction pursuant to W. Va. Code 11-10-11(h) restraining the further exercise of the privilege until full payment has been made of all taxes and penalties due under this subchapter. In any proceeding under this section upon judgment or decree for the plaintiff, the plaintiff shall be awarded his or her costs. The collector of business taxes, or designated agent, may enforce liability by appropriate civil action in the circuit court of competent jurisdiction, in accordance with W. Va. Code 8-13-15.
(Ord. passed 12-18-1998)