The amount of any license tax imposed by this title and CVMC 8.20.020 and 9.13.030 shall be deemed a debt to the City, and any Person, or any Person as agent, clerk or employee, either for himself or for any other Person transacting, engaging in or carrying on any business, show, exhibition or game hereinafter specified, without having a license from the City to do so, shall be liable to an action in name of the City, in any court of competent jurisdiction, for the amount of any delinquent license tax penalties, and administrative costs incurred in connection therewith, including attorneys’ fees. Court actions to collect license tax due are not limited to the current year’s tax, but may include any license tax that would have normally been due during the preceding three years. (Ord. 2537 § 1, 1992; Ord. 1801 § 2, 1978).