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.