Section 64613 - Collection of taxes(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 (AB 1487),s 1, eff. 1/1/2020.