DeKalb County legal staff reported July 25 that the county obtained judgments in two innkeeper’s tax cases brought against Auburn hotels for late or unpaid payments.

The county received a judgment against the Baymont Hotel; shortly after a default judgment hearing the hotel paid the overdue tax amounts but has not paid assessed penalties or attorney fees. Legal staff said the Baymont owned the real estate as well as operated the hotel, so the county’s judgment attaches to the property and would need satisfaction to clear title if the property is sold.

The county also obtained a judgment in a case involving Country Inn and Suites, but staff said collection may be difficult because that operator appears to have removed its registration as a foreign corporation in another state. County legal staff said it may be a challenge to collect from Country Inn and Suites if the company has effectively dissolved or is no longer registered to do business in the state.

Officials said the county has been invoicing late penalties under the county ordinance, but one presenter noted the ordinance specifies turning unpaid innkeeper’s tax over to the county attorney after 60 days and does not explicitly describe remedies for unpaid penalties. Legal staff said they could file a civil action to pursue unpaid penalties but that it may not be cost-effective for small penalty amounts and could be pursued in small claims depending on the amount.

County legal staff said they will finalize technical edits to the judgments, send final copies to relevant partners including the visitors bureau, and then proceed with collections after the 10-day post-judgment period if commissioners direct further collection actions.