Section 5.04.260 License fees, taxes and penalties deemed a debt to the City.

    The amount of any license fee or tax imposed by this title and all interest or penalties accruing thereon after the date of delinquency shall be a debt to the City; and any person, firm or corporation carrying on such trade, business or occupation without a license to do so  shall be liable to an action in the name of the City in any court of competent jurisdiction for the amount of the license fee and/or tax imposed by this title, plus court costs including attorney fees. (Prior code § 11-02-010)