A. Liability For Payment; Civil Penalty For Delinquency: Every vendor is liable for the payment of the proceeds of any occupancy tax that the vendor failed to remit to the city, whether due to his failure to collect the tax or otherwise. He shall be liable for the tax plus as civil penalty equal to the greater of ten percent (10%) of the amount not remitted or one hundred dollars ($100.00). The city clerk shall give the delinquent vendor written notice of the delinquency, which notice shall be mailed to the vendor's local address. (Ord. 851, 6-8-1992)
B. Collection By City; Interest Charged: If payments are not received within fifteen (15) days of the mailing of the notice, the city may collect 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 city attempts collection through an attorney or the city attorney for any purpose with regard to this chapter, the vendor shall be liable to the city for all costs of collection and reasonable attorney fees incurred in connection therewith. (Ord. 851, 6-8-1992; amd. 2001 Code)
C. Lien: The occupancy tax imposed by the city constitutes a lien in favor of the city upon the personal and real property of the vendor providing lodgings. The lien may be enforced as provided in New Mexico Statutes Annotated sections 3-36-1 through 3-36-7. Priority of the lien shall be determined from the date of filing.
D. Restriction On Sale Of Property: Under process or order of court, no person shall sell the property of a vendor without first ascertaining from the city clerk or city treasurer the amount of any occupancy tax due the city. Any occupancy tax due the city shall be paid from the proceeds of the sale before payment is made to any judgment creditor or any other person with a claim on the proceeds of the sale. (Ord. 851, 6-8-1992)