The ultimate incidence of and liability for payment of said excise tax shall be borne by the lessee or tenant of any such hotel/motel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager or operator of hotel/motel accommodations to secure said tax from the lessee or tenant of said hotel/motel accommodations and pay over to the Treasurer said tax under rules and regulations prescribed by the Treasurer and as otherwise provided by this chapter.
(Ord. 60-93. Passed 8-17-93.)