For the privilege of occupancy in any hotel or motel, each person shall be subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. Such tax shall constitute a debt owed to the city, which debt shall be extinguished only by payment to the operator and thence to the city. The occupant shall pay the tax to the operator of the hotel or motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the occupant's ceasing to occupy space in the hotel or motel.
('66 Code, § 3-5.303) (Ord. 621-A, passed 11-9-64; Am. Ord. 122-C-S, passed 8-1-70; Am. Ord. 626-C-S, passed 4-10-86; Am. Ord. 851-C-S, passed 9-1-92) Penalty, see § 3-5.314