Reso 1997-016 to 020 - Laserfiche WebLink

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