(A) Whenever delinquent transient lodging tax fees and appropriate penalties cannot be collected after proper notification to the property/business owner, the total uncollected amount including penalties and administrative fees shall become an assessment, and the Director or his or her duly authorized representative shall compile a list of such assessments together with parcel number designations and addresses upon which the assessments are being fixed.
(B) After notice and hearing, and upon confirmation of the imposition of the liens by resolution of the Mayor and City Council, the Director shall file a certified copy of the approved resolution with the County Auditor/Controller, directing that all unpaid transient lodging tax fees, and penalties be entered as lien charges against said property as it appears 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 are collected. The Director shall present for recording appropriate notices of the imposition of these liens with the County Recorder.
(Ord. 889, passed 6-11-98)