Any tax required to be paid by any transient pursuant to the provisions of this article shall be deemed a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city pursuant to the provisions of this article shall be liable to an action brought in the name of the city for the recovery of such amount. (1962 Code § 8-3)