§ 3.12.090. Failure to make return—Computation, civil penalty and notice—Collection of delinquencies—Occupancy tax is a lien.

A. Every vendor is liable for the payment of the proceeds of any occupancy tax that the vendor failed to remit to the municipality, whether due to his failure to collect the tax or otherwise. He shall be liable for the tax plus a civil penalty equal to the greater of ten percent of the amount not remitted or one hundred dollars. The city clerk shall give the delinquent vendor written notice of the delinquency, which notice shall be mailed to the vendor's local address.

B.

If payments are not received within fifteen days of the mailing of the notice, the village may bring an action in law or equity in the district court for the collection of any amounts due; including without limitation penalties thereon, interest on the unpaid principal at a rate not exceeding one percent a month. If the village attempts collection through an attorney or the city attorney for any purpose with regard to this chapter, the vendor shall be liable to the village for all costs, fees paid to the attorney or village attorney, and all other expenses incurred in connection therewith.

C.

The occupancy tax imposed by the village constitutes a lien in favor of the village upon the personal and real property of the vendor providing lodgings. The lien may be enforced as provided in Section 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall be determined from the date of filing.

D.

Under process or order of court, no person shall sell the property of a vendor without first ascertaining from the city clerk or treasurer the amount of any occupancy tax due the municipality. Any occupancy tax due the municipality shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim on the proceeds of the sale.

(Ord. 240 (part), 1996: Ord. 183 § 9, 1991)