(A) The city will be responsible for collecting the business improvement benefit fee on a monthly basis (including any delinquencies, penalties, and interest) from each lodging business located within the boundaries of the ATMD. The city shall make all reasonable efforts to collect the business improvement benefit fee from each lodging business.
(B) Commencing from the last date of publication of this article, the ATMD shall reimburse the city for any costs associated with collecting unpaid business improvement benefit fees. If sums in excess of the delinquent ATMD business improvement benefit fees are sought to be recovered in the same collection action by the city, the ATMD shall bear its pro-rata share of such collection costs. Assessed lodging businesses which are delinquent in paying the business improvement benefit fee shall be responsible for paying:
(1) Original delinquency. Lodging businesses shall make a return by the 25th of each month on forms provided by the city for lodging paid to the lodging business in the preceding calendar month and shall remit therewith to the city payment of the business improvement fee then. The report shall include sufficient information to enable the city to audit the report. If the 25th day of the month falls on a weekend or holiday, the return shall be due on the next business day. If any lodging business makes a return without paying the business improvement benefit fee then due, the lodging business shall be liable for the business improvement benefit fee and a penalty equal to 10% thereof or $100, whichever is greater. After receiving such return, the city shall give the delinquent lodging business written notice of the business improvement benefit fee and penalty.
(2) Neglect or refusal to make return. If any lodging business neglects or refuses to make a return and pay the business improvement benefit fee, the Mayor shall make an estimate based upon an examination of the lodging business' books and records or upon any information in its possession, or that may come into its possession, of the amount of gross room rental revenue of the delinquent lodging business for the period in respect to which the lodging business has failed to make a return, and upon the basis of said estimated amount shall compute and assess the business improvement benefit fee payable by the delinquent lodging business, adding to this amount a penalty equal to 10% thereof or $100, whichever is greater. Promptly thereafter, the city shall give the delinquent lodging business written notice of the estimated business improvement benefit fee and penalty.
(3) Continued delinquency. If payment is not made by the lodging business within 15 days of the date of the notice that the business improvement benefit fee is delinquent, the Mayor may bring an action in law or equity in the district court for the collection of any amounts due, including without limitation penalties thereon, interest on the unpaid principal at a rate of not exceeding 1% a month, the costs of collection and reasonable attorneys' fees incurred in connection therewith.
(4) Continuous surety bond. A continuous surety bond naming the city as the beneficiary in the amount of $3,000 plus $60 per room or individual sleeping accommodation available for use by the public shall be posted and filed with the City Clerk upon a lodging business' failure to remit business improvement benefit fees for two consecutive months. If payment or posting continuous surety bond is not made by the lodging business within 15 days of the date of notice that the business improvement benefit fee is delinquent, the Mayor may bring an action in law or equity in the district court for the collection of any amount due, including without limitation penalties thereon, interest on the unpaid principal at a rate not exceeding 1% a month, the costs of collection and reasonable attorneys' fees incurred in connection therewith. Continuous surety bond shall remain in force three years from the date of issuance per arrear incident applicable. Continuous surety bond may be augmented or applied to any succeeding arrear business improvement benefit fee due the city.
(5) Lodging business disputes. A lodging business that disputes the assessment of any business improvement benefit fee or related penalties and interest may, within five working days of the date of the notice from the city that the business improvement benefit fee is delinquent, appeal the Mayor's decision to the City Hearing Officer as set forth in § 4-4-9 of the Municipal Code of the City of Albuquerque.
(C) The ATMD business improvement benefit fee shall be collected by the city monthly, in accordance with Section IV of the District Plan. The city shall retain a fee equal to 1% of the amount of business improvement benefit fees collected to cover its costs of collection and administration.
(D) ATMD business improvement benefit fee funds received by the city shall be held in a special account for the benefit of the ATMD and shall only be used for the purposes set forth in this article and the District Plan. The funds shall be distributed to the management committee on a monthly basis by providing the funds received monthly to the management committee within 30 days of receipt, less the city's 1% charge for its expense of assessing, collecting, and administering the ATMD business improvement benefit fee. All investment and expenditures shall be in accordance with the provisions of the ATMD District Plan.
(Ord. 2022-015; Am. Ord. 2022-021)