The amount of every license tax imposed under this chapter and the amount of every penalty imposed for violation of this chapter shall be deemed a debt to the city, and any person carrying on any business without f1fst having paid the license tax therefor, if any, shall be liable to an action in any court of competent jurisdiction for the amount of such license tax and all penalties accrued thereon. The amount to be charged as and for license fees shall be set by resolution of the city council. (Ord. 89-12 (part), 1989)