§ 7-608. PENALTIES AND INTEREST.

(a)

Original Delinquency. Any operator who fails to remit any tax imposed by this ordinance within the time required shall pay a penalty of ten per cent of the amount of the tax in addition to the amount of the tax.

(b)

Continued Delinquency. Any operator who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten per cent of the amount of the tax in addition to the amount of the tax and the ten per cent penalty first imposed.

(c)

Fraud. If the Tax Administrator determines that the non-payment of any remittance due under this ordinance is due to fraud or intent to evade the provisions thereof, a penalty of twenty-five per cent of the amount of the tax shall be added thereto in addition to the penalties stated in paragraphs (a) and (b) of this section.

(d)

Interest. In addition to the penalties imposed, any operator who fails to remit any tax imposed by this ordinance shall pay interest at the rate of one per cent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

(e)

Penalties Merged With Tax. Every penalty imposed and such interest as accrues under the provisions of this section shall be merged with and become a part of the tax herein required to be paid.

(f)

Liens and Collection. A real property lien shall attach to the location of the hotel effective immediately when a tax becomes delinquent. If any tax is not paid when due, the Tax Administrator may record in the office of county recorder of such counties as the Tax Administrator may determine, a certificate which specifies the amount of tax due and the name and address of the owner and/or operator owing the tax. The certificate shall include a statement that the Tax Administrator has complied with all legal requirements in the determination of the tax owed and a legal description of the real property of the owner. Upon recording of the certificate, the tax, as well as all amounts becoming due thereafter unless paid, constitutes a lien upon all real property owned or thereafter acquired by the owner and/or operator. The lien has the force, effect and priority of a judgment lien.

(g)

Warrant for Collection of Tax. At any time after the recording of a certificate of lien, the Tax Administrator may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of such tax. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to writ of execution. The Tax Administrator shall, upon request, pay or advance to the sheriff or marshal such fees, commissions and expenses for services as are provided by law.

(h)

Seizure and Sale. In lieu of issuing a warrant, after an assessment is issued or a certificate of lien is recorded, the Tax Administrator may collect the delinquent amount by seizing or causing to be seized any property, real or personal, of the owner and/or operator and selling non-cash or nonnegotiable property at public auction to pay the tax due together with any costs of the seizure and sale. Any seizure made shall only be of property not exempt from execution under the provisions of the Code of Civil Procedure.

(i)

Combining Actions. In the discretion of the Controller or Director of Finance and with consent of the TBID administrator, the city may combine in one action efforts to collect both TOT and TBID assessments due from an operator.

(Rep. and Added Ord. 6457, 1964, based on former Sec. 4-613; Am. Ord. 2012-17, § 1, eff. 10-5-12).