§ 3.20.160. Security for collection.

(A)

The Tax Administrator, whenever she or he deems it necessary to insure compliance herewith, may require any lodging tax collector subject thereto to deposit security in the form of cash, bond or other security, subject to appeal pursuant to the procedures specified in Section 3.20.150. The amount of security shall be in an amount established by resolution. A schedule of fees, fines and penalties is kept on file in the offices of the City.

(B)

At any time within three years after a tax becomes payable or at any time within three years after a determination becomes final, the Tax Administrator may bring an action in the name of the City in the courts of this State, another state or the United States to collect the amount delinquent and penalties and interest.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)