(1) Payment under Section 4.250 shall be made monthly on or before the 15th of each month for the gross revenues earned the preceding calendar month.

(2) If a utility or telecommunication utility fails to pay the privilege tax as required in Sections 4.250 through 4.280, the City Attorney is authorized to institute an action in the Circuit Court of the State of Oregon for Jackson County to recover the amount of the privilege tax due the City.