50B - TRANSIENT OCCUPANCY TAX - Laserfiche WebLink

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recording of the certificate, the amount required to be paid together with penalties and interest constitutes a lien upon all real property in the county owned by the operator or thereafter acquired before the lien expires. The lien shall have the force, effect and priority of a tax lien and shall continue for ten (1O) years from the filing of a certificate unless sooner released or otherwise discharged. (c) Wanant for collection of tax. At any time within three (3) years after the recording of a certificate of lien, the finance director or his designated agent may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any taxes, penalties and interest required to be paid to the city under this article. The warrant shall have the same effect as a writ of execution and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. (d) Seizura and sale. In lieu of issuing a warré;lnt under subsection (c), at any time within three (3) years after an, assessment was'issued or a certificate of lien was recorded under subsection (b), the finance director or his designated agent may collect the delinquent amount by seizing or causing to be seized any property, real or personal, of the operator and sell any non-cash or nonnegotiable property or a sufficient part of it at public auction to pay the amount of tax due together with any penalties and any costs incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be of property of the operator not exempt from execution' under provisions of. the Code of Civil Procedure, ' Section 9, Section 35-131 of the Santa Ana Municipal Code is hereby amended such that it reads as follows (new language in bold, deleted language in strikeout) See, 35-139. Security for collection of the tax. (a) To ensure compliance with transient occupancy hotel visitor tax payment requirements, the finance director shall require each new operator subject to such requirements to deposit with the city within'one (1) year after the effective date of this article, or within thirty (30) days after commencing business, whichever is later, such security in a form acceptable to the finance director in the amount not greater than the person's estimated average liability for the first period for which a return must be filed or the sum of ten thousand dollars ($10,000.00), whichever is the lesser. To recover tmnsient occupancy hotel visitor taxes, including penalties and interest, remittable by the depositor, the finance director may apply the security deposited with the finance director, (b) At least fifteen (15) days prior to the application of a security deposit, the finance director shall serve upon the depositing operator notice of intent to apply the security deposit. Service of notice may be made by placing the notice in the United States mail, postage prepaid, addressed to the depositing 508-10 Ordinance No, NS-XXX Page 9 of 14