9.04.125 License a debt.

The amount of any license fee, penalty, and interest imposed by the provisions of this chapter shall be deemed a debt to the City; and any person carrying on any business without first having procured a license from the City to do so shall be liable to action in the name of the City, in any court of competent jurisdiction, for the amount of license, penalties, and interest imposed on such business.

If the taxes are not paid when due, such tax, penalty and interest shall constitute an assessment against such business property and shall be a lien on the property tax roll for the amount thereof, which lien shall continue until the amount thereof including all penalties and interest are paid, or until it is discharged of record.

The Director of Finance shall notify the owner of the business/business property not less than thirty days prior to notifying the county that a property tax lien will be placed on said property in the amount of the outstanding business license tax.

Annually, no later than August 10th, the Director of Finance shall turn over to the county Auditor-Controller for inclusion in the next property tax assessment roll the total sum of unpaid delinquent business tax charges consisting of the delinquent business taxes, penalties, and interest at the rate set in Section 9.04.120, and an administrative fee as adopted by resolution by the City Council to cover the costs of placing delinquent business license tax lien on the county property tax roll. Finance shall pursue collection of delinquent accounts until an account is submitted to the County Auditor-Controller for collection.

Thereafter, said assessment shall be collected at the same time and in the same manner as ordinary municipal taxes are collected, and shall be subject to the same penalties, interest, and the same procedure of sale as provided for delinquent ordinary municipal property taxes. The assessment liens shall be subordinate to other liens except for those of state, county and municipal taxes with which it shall be upon parity. The lien shall continue until the assessments and all interest and charges due and payable thereon are paid. All laws applicable to the levy, collection and enforcement of municipal taxes shall be applicable to said special assessments. (Ord. 7338-NS § 4, 2014: Ord. 5882-NS § 1, 1988: Ord. 5017-NS § I (part), 1977)