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<br />. <br /> <br />. <br /> <br />. <br /> <br />(b) Refund to tFaRsíeRt hotel visitor. An operator may claim a refund or <br />take as credit against taxes collected and remitted the amount overpaid, paid <br />more than once or erroneously or illegally collected or received when it is <br />established in a manner prescribed by the finance director that the person from <br />I whom the tax has been collected was not a tmnsient hotel visitor; provided <br />however, that neither a refund nor a credit shall be allowed unless the amount of <br />'I the tax so collected has either been refunded to the tfaß&ieAt hotel visitor or <br />credited to rent subsequently payable by the tmAsieRt hotel visitor to the <br />operator. <br /> <br />(c) TFaRs:eRt Hotel visitor's recourse, A tfaß&ieAt hotel visitor may <br />obtain a refund of taxes overpaid or paid more than once or erroneously or <br />illegally collected or received by the city by filing a claim in the manner provided <br />in subparagraph (a) of this section, but only when the tax was paid by the <br />I tfaß&ieAt hotel visitor directly to the finance director, or when the tfaß&ieAt hotel <br />visitor having paid the tax to the operator, establishes to the satisfaction of the <br />finance director that the tr-aRsient hotel visitor has been unable to obtain a refund <br />from the operator who collected the tax. ' <br /> <br />(d) Written records. No refund shall be paid under the provisions of this <br />section unless the claimant establishes his right thereto by written records <br />showing entitlement thereto. <br /> <br />Section 9. Section 35-137 of the Santa. Ana Municipal Code is hereby amended <br />such that it reads as follows (new language in bold, deleted language in strikeout) <br /> <br />See, 35-137. Actions to collect taxes; recording and enforcement of liens; <br />cumulative remedies. <br /> <br />I (a) Actions to collect. Any tax required to be paid by any transient hotel <br />visitor under the provisions of this article shall be deemed a debt owed by the <br />transient hotel visitor to the city, Any such tax collected by an operator which has <br />not been paid to the city shall be deemed a debt owed by the operator to the city, <br />Any person owing money to the city under the provisions of this article shall be <br />liable to an action brought in the name of the City of Santa Ana for the recovery <br />of such tax, penalties, interest, and administrative costs incurred in connection <br />therewith, including attomey fees, ' <br /> <br />(b) Recording of a certificate of lien. If any amount required to be paid <br />under this article is not paid when due, the finance director or his designated <br />agent may record in the office of the county recorder(s).of such counties as the <br />finance director may determine a certificate which specifies the amount of tax, <br />penalties and interest due, the name and address of the operator liable for the <br />same, a statement that the finance direct~>r has complied with all provisions of <br />this article in the determination of the amount required to be paid, and a legal <br />description of the real property owned by the operator. From the time of the <br /> <br />Ordinance No. NS-XXX <br />Page 8 of14 <br /> <br />508-9 <br />