A. The Department of Finance and Management Services shall periodically prepare for the Mayor and City Council a report showing:
(i) delinquent transient lodging taxes and penalties that have not been received by the City; and
(ii) the corresponding parcel number designations and addresses of the properties on which the hotels are operated. The Mayor and City Council shall consider such report and hear any objections thereto at a hearing for which no less than a ten-day advance written notice has been provided to the subject operators and property owners. The Mayor and City Council may modify the report as deemed necessary and shall confirm the final report by resolution.
B. The Department of Finance and Management Services shall file a certified copy of the confirmation resolution with the Auditor of the County of San Bernardino, directing that the unpaid transient lodging taxes and penalties be entered as lien charges against the respective properties as they appear on the current assessment rolls. Liens will be collected at the same time and in the same manner, subject to the same penalties and interest upon delinquencies, as the general taxes for the City of San Bernardino are collected. The Department of Finance and Management Services shall present for recording appropriate notices of the imposition of these liens with the County Recorder.
(Ord. MC-1625, 2-21-24; Ord. MC-1484, 4-18-18)