§ 5.125. Actions to collect.

Any utility users’ tax required to be paid by a service user under the provisions of this Article shall be deemed a debt owed by the service user to the City. Any such tax collected from a service user which has not been remitted to the Tax Administrator shall be deemed a debt owed to the City by the service supplier required to collect and remit and shall no longer be a debt of the service user. Any person owing money to the City under the provisions of this Article shall be liable to an action brought in the name of the City for the recovery of such amount, including penalties and interest as provided in this Article, together with any collection costs incurred by the City as a result of the person’s noncompliance with this Article, including, but not limited to, reasonable attorney’s fees. Any utility users’ tax required to be collected by a service supplier or owed by a service user is an unsecured priority tax obligation under 11 U.S.C. Section 507(a)(8)(C).

(Ord. No. 1210, § 1.)