The tax levied by this article shall be paid by the occupant to the operator, whether person, firm, or corporation, as trustee for and on account of the city. Each and every operator, whether person, firm, or corporation, in this city shall collect from the occupant a full amount of the tax levied by this article. Every person required to collect any tax imposed by this article, and in the case of a corporation, each principal officer thereof shall be personally liable for said tax. The operator shall report the same to the Director on required forms or returns.
(Prior Code, § 20-150) (Ord. 2000-835, passed 8-21-2000)