Contra Costa County |
Ordinance Code |
Title 6. REVENUE AND FINANCE |
Division 64. TAXES |
Chapter 64-14. BUSINESS LICENSE TAX |
§ 64-14.806. License a debt.
The amount of any license fee penalty, and interest imposed by the provisions of this chapter shall be deemed a debt to the county; and any person carrying on any business without first having procured a license from the county to do so shall be liable to action in the name of the county in any court of competent jurisdiction, for the amount of license and penalties and interest imposed on such business. The county may collect the debt through any legal means including attachment and seizure of business property.
(Ord. 91-35 § 1).
Article 64-14.10. Enforcement, Appeals, and Refunds