Appendix 6513. Tax declared a debt; action to collect.

(a)

Any tax required to be paid by any transient under the provisions of this article 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 a debt owed by the operator to the city. Any person owing money to the city under the provisions of this article shall be liable to an action brought in the name of the city for the recovering of such amount.

(b)

Failure of an operator to collect tax required to be paid by any transient shall not excuse the operator's obligation under this article. An operator must pay to the city any tax required to be paid by any transient, whether or not the operator collects such tax from that transient.

(c)

If any amount required to be paid to the city under this article is not paid when due, the tax administrator may, within ten (10) years after the amount is confirmed according to the procedure set forth in section 6507 of this article, file for record in the office of the Los Angeles County recorder a certificate specifying the amount of tax, penalties, and interest due; the name and address, as it appears on the tax administrator's records, of the operator liable for the tax, penalties, and interest; and the fact that the tax administrator has complied with all provisions of this chapter in the determination of the amount required to be paid. From the time of filing for record, the amount of the tax, penalties, and interest constitutes a lien upon any real property in the county owned by the operator or acquired by the operator thereafter. This lien has the force, effect, and priority of a judgment lien and shall continue for ten (10) years from the time of filing of the certificate, unless sooner released or otherwise discharged, or unless renewed for subsequent periods in the manner prescribed by law. This article does not give the city a preference over any recorded lien that was attached before the date when the amounts required to be paid became a lien.

(d)

The amounts required to be paid by any operator under this chapter with penalties and interest shall be satisfied first in any of the following cases:

(1)

Whenever the operator is insolvent;

(2)

Whenever the operator makes a voluntary assignment of its assets;

(3)

Whenever the estate of the operator in the hands of executors, administrators, heirs, or receivers is insufficient to pay all debts;

(4)

Whenever the estate and effects of an absconding, concealed, or absent operator required to pay any amount under this chapter are levied upon by process of law.

(Ord. No. 66, 9-19-84; Ord. No. 05-332, §§ 5, 8, 6-8-2005)