Laserfiche WebLink
current assessment roll of the Alameda County Tax Collector and shall be collected <br />from the owner in such manner and at such times as the Council may provide. The <br />tax due may, at the option of the Council, be collected by Alameda County in <br />conjunction with and at the same time and in the same manner as the County's <br />collection of property taxes, provided that nothing herein shall be construed to <br />impose a tax lien on the property to secure payment of the tax. <br />Nonpayment of the tax results in personal liability of the person liable <br />for the tax and the person liable for collection of the tax, and the tax obligation may <br />be enforced by any lawful means available to the City for collection of personal <br />obligations owed to the City. <br />Section 2-13-180. Use of Tax Proceeds <br />All proceeds of the tax levied and imposed hereunder shall be accounted <br />for and paid into a special fund designated for use for emergency medical services <br />only. <br />Section 2-13-190. A.ppropriations Limitation <br />In no case shall the revenues generated by the tax levied and imposed by <br />this ordinance exceed the limitation established by Article XIIIB of the Constitution <br />of the State of California. <br />Section 2-13-200. Untimely or Unpaid Taxes <br />A one-time penalty of ten percent (10%) of the tax due is hereby <br />imposed on all taxpayers who fail to pay the tax provided by this Chapter when due. <br />The penalty shall become a part of the tax debt herein required to be paid. In <br />addition, if the tax remains unpaid as of July 1 of the following year, an additional <br />penalty of one and one-half percent per month shall accrue on all amounts unpaid. <br />The amount of any tax or penalty imposed under the provisions of this <br />Chapter shall be deemed a debt to the City. Any person owing money under the <br />provisions of this Chapter shall be personally liable for such amount in any action <br />brought in the name of the City for the recovery of the amount owed. The City will <br />be entitled to recover from the person against whom such an action is brought its <br />costs incurred in connection with such action including its reasonable attorney's fees. <br />