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regulations promulgated by the City. Gross room rental revenue shall not include any federal, state or local taxes collected, including but not limited to transient occupancy taxes. The assessment is levied upon and a direct obligation of the assessed lodging business. However, the assessed lodging business may, at its discretion, pass the assessment on to transients. The amount of assessment, if passed on to each transient, shall be disclosed in advance and separately stated from the amount of rent charged and any other applicable taxes, and each transient shall receive a receipt for payment from the business. If the SATMD assessment is identified separately it shall be disclosed as the "Tourism Marketing Assessment" As an alternative, the disclosure may include the amount of the SATMD assessment and the amount of the assessment imposed pursuant to the California Tourism Marketing Act, Government Code §13995 et seq. and shall be disclosed as the "Tourism Assessment" The assessment is imposed solely upon, and is the sole obligation of the assessed lodging business even if it is passed on to transients. The assessment shall not be considered revenue for any purpose, including calculation of transient occupancy taxes. TSA shall not issue debt of any kind; and shall only fund expenses with recurring assessment revenue collected or the reserve balance. E. Penalties and Interest The SATMD shall reimburse the City of Santa Ana for any costs associated with collecting unpaid assessments. If sums in excess of the delinquent SATMD assessment are sought to be recovered in the same collection action by the City, the SATMD shall bear its pro rata share of such collection costs. Assessed businesses which are delinquent in paying the assessment shall be responsible for paying: 1. Original De§nquency Penally: Any lodging business which fails to remit any assessment within the time required shall pay a penalty of ten percent (10%) of the amount of the assessment in addition to the amount of the assessment. 2. Continued Delinquency Compounding Penalty: Any lodging business which fails to remit any delinquent remittance on or before a period of thirty (30) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten percent (10%) of the amount of the assessment and the ten percent (10%) penalty first imposed. Any lodging business which fails to remit any delinquent remittance on or before a period of sixty (60) days following the date on which the remittance first became delinquent shall pay an additional delinquency penalty of ten percent (10%) of the amount of the assessment and the ten percent (10%) penalty first imposed together with the additional ten percent (10%) penalty imposed. 3. Audit Deficiency Compounding Penalty: If, upon audit by the City, a lodging business is found to be deficient in either its return or its remittance or both, the City shall immediately assess the lodging business the amount of the net deficiency plus an audit deficiency penalty of ten percent (10%) of the amount of the net deficiency. If said lodging business's remittance was deficient for a period of greater than thirty (30) days following the date on which remittance was first delinquent, said lodging business shall pay an additional audit deficiency penalty of ten percent (10%) of the net deficiency and the ten percent (10%) penalty first imposed. If said lodging business's remittance was deficient for a period of greater than sixty (60) days following the date on which the remittance first became delinquent, said lodging business shall pay an additional audit deficiency penalty of ten percent (10%) of the amount of the assessment and the ten percent (10%) penalty first imposed together with the additional ten percent (10%) penalty imposed SATMD Management District Plan 10 March 19, 2020 12A-19