(A) The Finance Director may collect any tax, interest and penalty due and unpaid under the provisions of this subchapter 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 thereof in any county in which property of the taxpayer may be found; or if the tax due and unpaid under this subchapter is $300 or less, by suit in the court of any justice or magistrate having jurisdiction of the taxpayer or of his or her property. If the failure of any taxpayer to comply with the provisions of this subchapter shall have continued 60 days, the Finance Director may proceed to obtain an injunction restraining the taxpayer from doing business in this city until the taxpayer fully complies with the provisions of this subchapter. In any proceeding under this section, upon judgment of decree for the plaintiff, the taxpayer shall be awarded their costs.
(B) In the event a business subject to the tax imposed by this subchapter 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.
(Ord. passed 11-12-2019)