(a) The Tax shall be collected by the City in two approximately equal installments in the same manner and on the same dates as established by law for the collection of ad valorem property taxes. The collection of the Tax shall be subject to the regulations and procedures governing the collection of ad valorem property taxes by the City, including, without limitation, the imposition of penalties, fees, and interest on the failure to remit or the delinquent remittance of the Tax, and refunds of Taxes, penalties, fees, and interest.
(b) The Tax Collector is charged with the responsibility of overseeing the collection and receipt of the proceeds of the Tax.
(Added by Proposition J, 11/3/2020, Eff. 7/1/2021)