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any other ordinance of Everett, a municipal corporation, <br /> except as herein otherwise expressly provided. <br /> Section 32 : Tax Constitutes Debt. <br /> Any license fee or tax due and unpaid under this chapter and <br /> all penalties thereon, constitutes a debt to Everett, a <br /> municipal corporation, and may be collected by court <br /> proceedings in the same manner as any other debt in like <br /> amount, which remedy shall be in addition to all other <br /> existing remedies. <br /> Section 33 : Application to City's Business Activities. <br /> When Everett, a municipal corporation, through any <br /> department or division shall engage in any business activity <br /> which if engaged in by any person would under this chapter <br /> require a business license and the payment of a license fee <br /> or tax by such person, the city department or division <br /> engaging in such business activity shall, as to such <br /> business activity, at the same time and in the same manner <br /> as persons are required hereunder make returns, and from the <br /> funds of such department or division, pay the license fees <br /> or taxes imposed hereunder. <br /> Section 34 : Revocation of License. <br /> The City Clerk may revoke the business license, required by <br /> Section 18, of any taxpayer who is in default in any payment <br /> of any license fee or tax hereunder, or who fails to comply <br /> with any of the provisions of this chapter. Notice of such <br /> revocation shall be mailed to the taxpayer by the City <br /> Clerk, and on and after the date thereof any such taxpayer <br /> who continues to engage in business shall be deemed to be <br /> operating without a license and shall be subject to any or <br /> all penalties herein provided. <br /> Section 35: Use of Credit Agencies or Collection Agencies <br /> to Collect Taxes Outside the City of Everett. <br /> The Audit Manager may retain the services of credit agencies <br /> or collection agencies for the purpose of collecting the <br /> taxes imposed under this chapter, from sources outside the <br /> city of Everett, including interest and penalties thereon. <br /> The account of the taxpayer shall be credited with the <br /> amounts collected by a collection agency before reduction <br /> for any reasonable collection costs. <br /> Section 36: Tax not to be Passed on. <br /> It is not the intention of this chapter that the taxes <br /> herein levied upon persons engaging in business be construed <br /> as taxes upon the purchasers or customers, but that such <br /> 33 <br />