There is imposed a tax of 3% on the rent charged by an operator for providing lodging to any person on and after August 1, 1986. The tax must be stated and charged separately and must be collected by the operator from the lodger. The tax collected by the operator is a debt owed by the operator to the city and is extinguished only by payment to the city. In no case shall the tax imposed by this section upon an operator exceed the amount of tax which the operator is authorized and required by this chapter to collect from a lodger.
('72 Code, § 285:05) (Ord. 1986-536(A), passed 7-28-86)