Title
Recommendation to Set June 18, 2019 for a Public Hearing to Consider Collection of Delinquent Business License Taxes and Delinquent Integrated Waste Management Accounts Via the Property Tax Bills. (Finance 2450)
Body
To: Honorable Mayor and Members of the City Council
From: Amy Wooldridge, Interim City Manager
EXECUTIVE SUMMARY
The City annually collects delinquent business license taxes and other service charges through property tax bills. The agreement with Alameda County Industries (ACI) provides for the City to do the collection via the same property attachment process. Businesses and residents receive a significant amount of notification of delinquent accounts from the City and ACI prior to the collection via the property tax bill.
BACKGROUND
City of Alameda (City) Ordinance No. 2655, adopted on January 18, 1994, added Section 5-7.2, "License a Debt" to the Alameda Municipal Code (AMC). Specifically, the ordinance provides for the collection of delinquent business license taxes and other service charges via the property tax bill.
In accordance with Chapter XXI, Solid Waste and Recycling, Section 21-20.6 of the AMC, Alameda County Industries (ACI) 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 typically includes delinquent Integrated Waste Management bills in the property tax attachment process, as is recommended under this agenda item. 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
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. A...
Click here for full text