5.12.330 Tax deemed debt to city.

The amount of any tax, penalties and interest imposed by the gross receipts tax provisions of this chapter shall be deemed a debt to the city, and any permittee carrying on any business without having paid the tax under the gross receipts tax provisions of this chapter to the city shall be liable to an action in the name of the city and in any court of competent jurisdiction for the amount of the tax, and penalties and interest imposed on such business.