3.40.140 Action to collect.

   Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City, in any court of competent jurisdiction within Butte County, or within the county of residence of such person, at the option of the tax collector, for the recovery of such amount.

3.40.150 Recording certificate of lien.

   The tax collector may record a certificate of lien in the Office of the Butte County Recorder, within three (3) years after the amount required to be paid to the City under this chapter is not paid when due. The certificate shall specify the amount of tax, penalties and interest due, the name and address as it appears on the records of tax collector of the operators liable for the tax and the fact that the tax collector has complied with all provisions of this chapter and the determination of the amount required to be paid. From the time of filing for record, the amount required to be paid together with penalties and interest constitute a lien upon all real and personal property in the City owned by the operator or afterwards acquired by the operator prior to the expiration of the lien. The lien has the force, effect and priority of a judgment lien and shall continue for ten (10) years from the time of filing of their certificate unless sooner released or otherwise discharged. The lien may be extended for two (2) additional ten-year periods by re-recording the original lien. The lien may be recorded in any other county in which the operator may have property.

3.40.160 Priority and lien of tax.

   The amounts required to be paid by any operator under this chapter with penalties and interest shall be satisfied first in any of the following cases:

   A.   Whenever the person is insolvent;

   B.   Whenever the person makes a voluntary assignment of his/her assets.

   C.   Whenever the estate of the person in the hands of the executors, administrators or heirs is insufficient to pay all the debts due from the deceased.

   D.   Whenever the estate and the effects of an absconding, concealed or absent person required to pay any amount under this chapter are levied upon by process of law.

   E.   Whenever a lien recorded hereunder is senior to other claimant interest.

3.40.170 Tax collector remedies.

   The tax collector may utilize any remedy available for the collection of taxes to enforce collection of the tax under this chapter, including seizure and sale (Revenue and Taxation Code Section 2951 et seq.). Any tax required to be paid by any transient under the provisions of this chapter shall be deemed a debt owed by the transient to the City. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought by the tax collector in the name of the City of Gridley, as plaintiff, for the recovery of the tax, penalties and interests and costs of collection, including but not limited to, attorneys and City Council fees.

3.40.180 Change in ownership.

   When ownership of a lodging is transferred, the following duties arise.

   A.   Duty of transferor (seller). Prior to a change of ownership of a lodging, the transferor or operator of the lodging shall given written notice to the tax collector of the sale no later than fifteen (15) days before the close of escrow or the transfer of title. The transferor shall request and complete a final transient occupancy report form and pay upon close of escrow or upon delivery of title or transfer, whichever first occurs, all taxes, penalties and interest due in addition to any unsecured property taxes which are a statutory lien against the transferor.

   B.   Duty of transferee (buyer). Prior to the change in ownership of a lodging, the transferee or perspective operator of the lodging shall give written notice to the tax collector of the sale no later than fifteen (15) days before the close of escrow or the transfer of title. The transferee shall retain from the purchase price the amount for which the transferor is liable until the transferor produces a certificate from the tax collector stating that the taxes have been paid. If the tax is not paid as provided in this chapter, the tax collector shall request the retained amount from the transferee. The transferee shall pay the request within ten (10) days.

   C.   Effective notice. If proper notice is given by the parties to the transfer of ownership of a lodging, an audit may be performed by the tax collector in order to determine any tax liability of the transferred prior to the change of ownership. If proper notice was given, the City will release the transferee from any tax liability of the transferor prior to the change of ownership. If proper notice was given, the City will release the transferee from any tax liability arising prior to the change of ownership, even if no audit was conducted.

   D.   Constructive notice. This section shall be deemed constructive notice to all new owners of lodgings that they shall assume liability for all unpaid taxes when the tax collector is not properly notified as set forth in this section.

3.40.190 Violation of this chapter is a misdemeanor.

   A.   In addition to any civil remedy for the collection of taxes, any person violating any of the provisions of this chapter is guilty of a misdemeanor and shall be punishable by a fine of not more than five hundred dollars ($500.00) or by imprisonment in the county jail for a period of not more than six (6) months or by both fine and imprisonment.

   B.   Any operator or other person liable under the provisions of this chapter who fails or refuses to register as required in this chapter, or who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any supplement return or other data required by the tax collector, or who renders a false or fraudulent return or claim is guilty of a misdemeanor and is punishable as set forth in subsection A of this section. Any person required to make, render, sign or verify any report or claim, who makes any false or fraudulent report or claim with intent to defeat or evade the determination of any amount due required by this chapter to be made, is guilty of a misdemeanor and is punishable as set forth in subsection A of this section.

3.40.200 Civil remedies.

   In addition to any and all other remedies provided herein, the tax collector may utilize any and all civil remedies available to the tax collector at law or in equity not otherwise prohibited by law or inconsistent with the provisions of this chapter.