Title
Public Hearing to Consider Collection of Delinquent Business License Taxes and Fees and Delinquent Integrated Waste Management Accounts Via the Property Tax Bills. (Finance 2450)
B
To: Honorable Mayor and Members of the City Council
From: Jill Keimach, City Manager
Re: Hold a Public Hearing to Consider Collection of Delinquent Business License Taxes and Fees and Delinquent Integrated Waste Management Accounts Via the Property Tax Bills
BACKGROUND
City of Alameda Ordinance No. 2655 added Municipal Code Section 5-7.2, "License a Debt." Specifically, the ordinance provides for the collection of delinquent business license fees and charges via the property tax bill. In accordance with Chapter XXI, Solid Waste and Recycling, Section 21-20.6 of the Alameda Municipal Code (AMC), Alameda County Services (ACI), the City's provider of waste and recycling collection services, may assign delinquent Integrated Waste Management (IWM) accounts to the City for collection. Prior to assigning their rights to the City, ACI is obligated to make at least four attempts to collect the delinquent accounts.
In addition to the delinquent business licenses, staff is also including delinquent Integrated Waste Management bills in the property tax attachment process. These delinquent bills will be processed along with the delinquent business licenses in order to improve efficiency in the collection of both types of billings.
DISCUSSION
Business License Taxes
The Finance Department continually pursues collection of business license taxes from owners and managers of commercial and multi-family residential rental properties who have no current business license. Property owners are notified by mail using the last mailing address shown in the County tax records and are given ample time (9 to12 months) to respond prior to the City sending final collection notices. Payments are accepted through June 30. Those parcels for which licenses and fees are paid wi...
Click here for full text