(a) Any tax, penalty, and interest imposed on a business operator under this chapter is a debt owed by the business operator to the city, which may be recovered in an action filed by the city in a court of competent jurisdiction.
(b) An action under this section shall be filed within three (3) years of an initial determination becoming final under subdivision (b) of Section 2.37.150, the issuance of a final determination under subdivision (d) of Section 2.37.150 that is not appealed, the issuance of a final determination under subdivision (c) of Section 2.37.160 that is not appealed, or the issuance of a decision under subdivision (d) of Section 2.37.170.
(c) During the pendency of an action filed under this section, interest will continue to accrue under subdivision (b) of Section 2.37.140 until the entry of judgment.
(d) Before filing an action, the city may serve the business operator either personally or by U.S. mail at the most recent address for the business operator in the tax administrator’s records with notice of the pending action and give the business operator fifteen (15) days to pay all of the delinquent taxes, penalties, and fees. If all of the of the delinquent taxes, penalties, and fees are not paid within the fifteen-day period, then an additional penalty of 25% of the amount of the delinquent tax (including accrued penalties and interest) shall be added to the total delinquency and may be recovered in the action.
(Ord. 5581 § 1 (part), 2022)