The taxes imposed by this subpart shall constitute a debt due the county and may be collected by civil suit, in addition to all other methods provided by law in this subpart. The taxes, together with interest and penalties with respect thereto, shall constitute and be secured by a lien upon the property of any person from whom the taxes are due or who is required to collect the taxes. All the provisions of the revenue laws of the state which apply to the enforcement of liens for license taxes due the state shall apply fully to the collection of the taxes levied by this subpart. The county and the special collection agent, for the use and benefit of the county as hereinafter specified, shall collect the taxes and enforce this subpart. The county and the special collection agent shall have and may exercise for such collection and enforcement all rights and remedies that the state Department of Revenue has for collection of the state sales tax and the state use tax. The county and the special collection agent shall have full authority to employ special counsel from time to time to enforce collection of the taxes levied by this subpart and otherwise to enforce this subpart, including the institution prosecution, and defense of any litigation involving this subpart and may pay such special counsel such fees as it deems necessary and proper from the proceeds of the taxes collected hereunder.
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