To empower counties that choose to impose a tax of up to 5 percent on hotel and motel room charges to enforce the tax with the more stringent sanctions authorized by the state property tax law for delinquent “special assessment” levies, which include forfeiture and foreclosure. Currently, the maximum penalty permitted by the law authorizing this tax is 25 percent of the delinquent amount, plus interest, and up to 90 days in jail.