A. The amount of any tax, penalties and interest imposed by the provisions of this chapter shall be deemed a debt to the city, and any permittee carrying on any business without having paid the tax under this chapter to the city shall be liable to an action in the name of the city in any court of competent jurisdiction for the amount of the tax, and penalties and interest imposed on such business.

B. In an action authorized by this section, the prevailing party shall recover court costs, attorney’s fees, personnel costs, and auditor’s fees to be added to the judgment and set by the court. These fees are recoverable at all levels of trial and appeal.

C. If any amount required to be paid to the city under this chapter is not paid when due, the city manager may within three years after the date on which the tax was required to be paid, file for recording in the office of the Monterey County recorder, or of such counties as the city manager may determine, a certificate of lien which specifies the amount of tax and penalties and interest due and the name and address of the permittee as it appears on the city records. The lien shall also specify that the city manager has complied with all provisions of this chapter in the determination of the amount required to be paid and provide a legal description of the real property owned by the permittee. From the time of the filing for record of the certificate, the amount required to be paid, together with penalties and interest and all amounts coming due thereafter unless paid, constitutes a lien upon all real property owned or thereafter acquired by the permittee before the tax lien expires. The tax lien has the force, effect, and priority of a judgment lien and shall continue for ten years from date of filing of the certificate unless sooner released or otherwise discharged.

D. The remedies identified herein shall be nonexclusive with respect to any other remedy, whether provided by law, equity or statute that the city may wish to pursue. (Ord. 2013-07 § 1, 2013)