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Commission discusses delinquent business taxes, possible business‑license and use of liens
Summary
Staff reviewed a delinquent tax list for hotels and restaurants and discussed pursuing a business‑license requirement to improve accountability; staff described using certificates of indebtedness and recorded liens as collection tools with a 45‑day statutory response window.
City staff presented the commission with a delinquent tax list, described the department’s current collection methods and discussed a proposed annual business‑license as an accountability measure.
Staff said the city currently estimates business tax arrears by averaging recent monthly receipts when complete records are not available and that notices are sent to prompt businesses to correct records or pay. For some repeatedly nonresponsive accounts, staff said certificates of indebtedness can be filed and recorded as liens; those certificates provide a roughly 45‑day period for the taxpayer or business to file an affidavit asserting defenses before enforcement proceeds.
Commissioners asked whether persistent nonpayment could lead to business‑license revocation; staff said revocation procedures would need policy development but indicated revocation is a potential future enforcement step. Staff reiterated that the proposed business‑license would likely be inexpensive, intended for accountability and annual renewal rather than as a significant revenue source.
Commissioners asked for follow‑up and for staff to bring more detailed proposals, including any recommended revocation procedures, fee amounts and the relationship between licensing and collection tools.
