Added by Stats. 2019, Ch. 598, Sec. 1. (AB 1487) Effective January 1, 2020.
(a)Taxes levied pursuant to Section 64611 and Section 64612 shall be collected in the following manner:
(1)County tax collectors shall be responsible for collecting the tax revenue.
(2)Each county levying the tax shall prepare a tax return.
(3)Each county shall create policies and procedures necessary to collect tax revenue, including, but not limited to, policies that achieve both of the following:
(A)Ensure adequate enforcement of taxes levied pursuant to Section 64611 and Section 64612.
(B)Provide subjects of a tax with an opportunity to appeal the amount of tax owed.
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