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. Any such tax collected by an operator which has not been paid to the city shall be deemed funds held in trust for the account of the city which are due and payable by the operator to the city pursuant to the provisions of this chapter. Any person, including an operator, owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city within three years after any tax or any amount of tax required to be collected becomes due and payable for the recovery of such amount, including applicable penalties and interest.

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 tax administrator 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 tax administrator may determine, a certificate of lien which specifies the amount of tax and penalties and interest due and the name and address of the operator as it appears on the city records. The lien shall also specify that the tax administrator 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 operator. 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 operator 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. 2013-04 § 1, 2013)