(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.