A. Notice Of 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. The city clerk 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 city may bring an action in law or equity in the district court for the collection of any amounts due, including, without limitation, interest on the unpaid principal at a rate not exceeding one percent (1%) per month. If the city attempts collection through an attorney or the city attorney for any purpose with regard to this article, the vendor shall be liable to the city for all costs and fees paid to the attorney or city attorney, and all other expenses incurred in connection therewith.
C. Lien; Enforcement: The occupancy tax imposed by a municipality constitutes a lien in favor of the municipality upon the person 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. Property Sales: Under process or order of court, no person shall sell the property of a vendor without first ascertaining from the city clerk or 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. C93-4, 8-10-1993)