Council schedules hearing to consider revoking Summit View Inn business license over unpaid TOT

Mount Shasta City Council · December 18, 2025

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Summary

Mount Shasta scheduled a public hearing for early January to consider revoking the Summit View Inn’s business license after repeated failures to remit transient-occupancy taxes and related arrears, and staff warned of legal steps to recover owed taxes.

City staff told the council that Summit View Inn (previously operating under a related trade name) has repeatedly failed to remit transient-occupancy taxes (TOT) and has been in arrears multiple times despite city outreach and collection efforts. According to staff, the city previously filed suit to recover back TOT and related legal fees; the inn paid following litigation, then again fell into arrears.

Staff requested direction to set a public hearing to consider revocation of the business license under municipal code provisions. The city attorney and staff discussed options for recovery and enforcement, including filing suits and seeking injunctions to close the business if revocation proceeds. Staff noted there is a potential sale in negotiation for the property and that any sale could be conditioned in escrow to remedy past-due taxes.

Council moved to schedule a public hearing for the first council meeting in January to consider revocation of the Loge/Summit View Inn business license; the motion passed with recusal noted for one council member. Staff said revocation would not preclude civil recovery of past-due TOT and that they would coordinate legal strategy to preserve the city’s ability to collect arrears should revocation proceed.

Staff also explained that placing a lien on the property requires additional court action and that the city intends to avoid foreclosing future collection remedies while using the hearing process as leverage for compliance.