.010 The tax constitutes a debt owed by the transient to Anaheim which is extinguished only by payment of the tax to the operator. The transient shall pay the tax to the operator at the time the rent is paid. If rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. The Tax imposed by this chapter constitutes a debt owed by the operator to Anaheim. Any operator owing Tax to Anaheim shall be liable in an action brought by Anaheim for the recovery of such amount. (
Ord. 5777 § 12; August 28, 2001)
.020 Recording of a Certificate of Lien. If any Tax is not paid when due, the License Collector may record in the Office(s) of County Recorder(s) of such counties as the License Collector may determine, a Certificate which specifies the amount of Tax due and the name and address of the operator owing the Tax. The Certificate shall include a statement that the License Collector 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 constitutes a lien upon all real property owned or thereafter acquired by the operator. The lien has the force, effect and priority of a judgement lien.
.030 Warrant for Collection of Tax. At anytime after the recording of a Certificate of Lien under subsection 2.12.090.020, the License Collector 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 Finance Director shall, at the request of the License Collector, pay or advance to the sheriff or marshal such fees, commissions and expenses for services as are provided by law.
.040 Seizure and Sale. In lieu of issuing a warrant pursuant to subsection 2.12.090.030, after an assessment is issued or a Certificate of Lien is recorded, the License Collector may collect the delinquent amount by seizing or causing to be seized any property, real or personal, of the 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. (Ord. 5305 § 1 (part); May 27, 1992.)