San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.74. GENERAL FUND TRANSIENT OCCUPANCY TAX |
§ 4.74.140. Tax deemed debt to city - Action to collect.
Latest version.
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 city. Any amount of money owed to the city by an operator pursuant to this chapter 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 chapter shall be liable to an action brought in the name of the City of San José for the recovery of such amount.
(Ord. 21931.)