All special taxes imposed under this chapter shall be due and remitted with the operator’s payment of the transient occupancy taxes as set forth in Chapter 3.40 CVMC. If a landowner is not an operator, the landowner shall cause the operator to remit the special taxes imposed pursuant to this chapter with the operator’s payment of the transient occupancy tax. Unlike Chapter 3.40 CVMC, however, the special tax is not imposed on the transient, but on the parcel or possessory interest in a parcel containing the hotel or campsite. The operator may, but is not required to, pass the special tax through to transients, and collect it with rent. Subject to and as modified by the foregoing, the provisions of CVMC 3.40.040, 3.40.050, 3.40.070, 3.40.080, 3.40.090, 3.40.100, 3.40.110, 3.40.120, and 3.40.130 shall apply to any special tax levied pursuant to this chapter. Despite the method of collection and administration, the special tax imposed by the district under this chapter is distinct from the City’s transient occupancy tax and may be enforced, in the event of nonpayment, as provided in the Mello-Roos Act, including through a judicial foreclosure. (Ord. 3458 § 2, 2019).