The taxes imposed by this chapter are due from the person by or on behalf of whom a residential or commercial unit or building is constructed, whether such person is the owner or a lessee of the land upon which the construction is to occur. The City shall collect the tax and any penalty and interest due hereunder. The full amount due under this chapter shall constitute a debt to the City of Larkspur. An action for the collection thereof may be commenced in the name of the City in any court having jurisdiction of the cause. (Ord. 1030 § 2(4), 2018; Ord. 428 § 2 (part), 1972)