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 Long Beach
 Municipal Code
 Title 3. REVENUE AND FINANCE
 Chapter 3.64. TRANSIENT OCCUPANCY TAX

  § 3.64.130. Action to collect tax and enforcement of lien.  

Latest version.

  • A.

    Any tax required to be paid by any transient under the provisions of this Chapter shall be deemed a debt owed by the transient to the City.

    B.

    Failure of an operator to collect tax required to be paid by a transient shall not excuse the operator from the operator's obligation under this Chapter. Any such tax collected by an operator which has not been paid to the City shall be deemed a debt owed by the operator to the City. Any tax required to be paid by any transient which is not collected by the operator is deemed a debt owed by the operator to the City.

    C.

    Any person owing money to the City under the provisions of this Chapter shall be liable to an action brought in the name of the City for the recovery of such amount including a reasonable attorney fee.

    D.

    Assessment and lien. Whenever delinquent tax and penalties are not paid to the City after proper notification to the property/business owner and operator, the total uncollected amount including tax and penalties and administrative fees may become assessments, and the City Clerk or the City Clerk's duly authorized representative may compile a list of such assessments together with parcel number designations and address upon which the assessments are being fixed.

    After notice and hearing, and upon confirmation of the imposition of the liens by resolution of the City Council and Mayor, the City Clerk shall file a certified copy of the approved resolution with the Los Angeles County Tax Collector, State of California, directing that all unpaid transient occupancy taxes, penalties and administrative fees 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 real property taxes are collected for the City of Long Beach. The City Clerk shall present for recording appropriate notices of the imposition of these liens with the Los Angeles County Recorder.

    This Chapter does not give the City a preference over any recorded lien which attached prior to the date when the amounts required to be paid became a lien.

(Ord. ORD-05-0010 § 23, 2005)