A. Notice Of Delinquency; Civil Penalty: Every vendor is liable for the payment of the proceeds of any occupancy tax that the vendor failed to remit to the Village, whether due to his failure to collect the tax or otherwise. He shall be liable for the tax, plus a civil penalty equal to the greater of ten percent (10%) of the amount not remitted or one hundred dollars ($100.00). The Village Clerk/Treasurer shall give the delinquent vendor written notice of the delinquency, which notice shall be mailed to the vendor's local address.
B. District Court Action: If payments are not received within fifteen (15) days of the mailing of the notice, the Village 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 not exceeding one percent (1%) a month. If the Village attempts collection through an attorney or the Village Attorney for any purpose with regard to this Chapter, the vendor shall be liable to the Village for all costs and fees paid to the attorney or Village Attorney, and all other expenses incurred in connection therewith.
C. Lien: The occupancy tax imposed by a Village constitutes a lien in favor of the Village upon the personal and real property of the vendor providing lodgings. The lien may be enforced as provided in section 3-36-1 through 3-36-7, New Mexico Statutes Annotated. Priority of the lien shall be determined from the date of filing.
D. Sale Of Vendor Property: Under process or order of court, no person shall sell the property of a vendor without first ascertaining from the Village Clerk/Treasurer the amount of any occupancy tax due the Village. Any occupancy tax due the Village shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim on the proceeds of the sale. (Ord. 274, 7-9-1996)