For the privilege of occupancy in any hotel, each transient is subject to, and shall pay a tax in the amount of 10% of the rent charged by the operator or otherwise payable by the transient. Insofar as the transient is concerned, said tax constitutes a debt owed by the transient to the operator or to the City. 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 transient’s ceasing to occupy space in the hotel. If the tax is not paid to the hotel operator, the Tax Administrator may require payment directly to him.
(3-12/90 § 3.24.030)