§ 12-18.2. Change of ownership or operator

(a)

In the event that there is a change in ownership or operator of any lodging facility, the new owner or operator is required to submit an updated registration form to the tax collector.

(b)

Unless otherwise provided by law, upon the sale of any lodging facility:

(1)

it is the joint and several liability of both the seller and buyer to remit any tax due up until the date of sale; and

(2)

A certificate of delinquent transient occupancy tax lien may be filed against both the seller and/or buyer in an amount determined by the tax collector.

(c)

Following any change of ownership or operator, the new owner and operator are subject to an audit by the county tax collector/ auditor-controller or deputies.

(d)

Any owner of a lodging facility required to collect or pay transient occupancy tax may apply for and receive within ninety (90) days of application, an occupancy tax clearance certificate, provided that the taxes and any penalties are paid in full for the time period specified.

(Ord. No. 5823, § 2, 1-6-2009.)