§ 3.08.130. Actions to collect.

(a)

Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the county. Any such tax collected by an operator which has not been paid to the county shall be deemed a debt owed by the operator to the county. Any person owing money to the county under the provisions of this chapter shall be liable to an action brought in the name of the county for the recovery of such amount.

(b)

Recording a Certificate of Lien. If any amount required to be paid to the county under this chapter is not paid when due, the tax administrator may, within three years after the amount is due file for recording in the office of the county clerk-recorder a certificate of lien specifying the amount of tax, penalties and interest due, and the name and address of the operator as it appears on the records of tax administrator. The lien shall also specify that the tax administrator has complied with all provisions of this chapter in the determination of the amount required to be paid. From the time of the filing for record, the amount required to be paid, together with penalties and interest thereon, constitutes a lien upon all real property in the county owned by the operator or subsequently acquired by the operator before the lien expires. The lien has the force, effect, and priority of a judgment lien and shall continue for ten years from filing of the certificate unless sooner released or otherwise discharged.

(c)

Warrant for Collection of Tax. At any time within three years after any operator is delinquent in the payment of any amount herein required to be paid or within three years after the last recording of a certificate of lien under subsection (b) of Section 3.08.130, the tax administrator may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the county under this chapter. The warrant shall be directed to any sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The tax administrator may pay or advance to the sheriff, the same fees, commissions, and expenses for service provided by law for similar services pursuant to a writ of execution. The tax administrator shall approve the fees for publication in the newspaper.

(d)

Seizure and Sale. At any time within three years after recording a lien against any operator, if the lien is not discharged and released in full, the tax administrator may forthwith seize any asset or property, real or personal (including bank account), of the operator and sell at public auction the asset or property, or a sufficient part of it to pay the amount due together with any penalties and interest imposed for the delinquency and any cost incurred on account of the seizure and sale. Assets or property of the operator subject to seizure and sale subject to this chapter shall not include any assets or property which is exempt from execution under the provisions of the California Code of Civil Procedure.

(e)

Actual Collection Costs. If any amount required to be paid to the county under this chapter is not paid when due, the tax administrator may collect actual costs of collection incurred by the county, as specified under "unsecured delinquent collections" in the county fee schedule, in addition to the penalties and interest imposed on delinquencies by this chapter.

(f)

Audits. Delinquencies in reporting or remitting taxes may result in an audit by the tax administrator or an auditor of the county when the tax administrator deems that such an audit would be in the best interest of the county. The actual cost of an audit under this section may be collected by the tax administrator.

(g)

Habitual Delinquencies. If an operator fails to report or remit when taxes are due more than twice in a twelve-month period, the operator shall be considered a habitual delinquent. A habitual delinquent operator may be required to submit a deposit as specified in Section 3.08.072 of this chapter in order to retain the authority to collect when the tax administrator deems it to be in the best interest of the county. Failure to submit a deposit when required under this chapter may result in the revocation of the authority to collect issued by the tax administrator.

(Ord. No. 3232, § 1, 10-16-12)