§ 23A-17. Tax collector remedies.

The tax collector may utilize any remedy available for the collection of taxes to enforce collection of the tax under this chapter, including seizure and sale (Revenue and Taxation Code Section 2951 et seq.). 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 county. Any such tax collected by an operator which has not been paid to the county shall be deemed a debt owed by the operator to the county. Any person owing money to the county under the provisions of this chapter shall be liable to an action brought by the tax collector in the name of the County of Butte, as plaintiff, for the recovery of the tax, penalties and interests and costs of collection, including but not limited to, attorneys and county counsel fees.

(Ord. No. 3078, § 2, 7-13-93)