64613. (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.(Added by Stats. 2019, Ch. 598, Sec. 1. (AB 1487) Effective January 1, 2020.)
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