Except as otherwise provided in this chapter, it is the duty of each operator to collect the tax from the transient guest in accordance with Section 870.02. Every operator required to collect and remit such tax to the City is liable directly to the City for payment of such tax, whether or not such tax is actually collected from transient guests. Every operator is deemed to be a trustee for the City in collecting and holding the tax required to be collected under this chapter, and the funds so collected are deemed to be trust funds.
(Ord. 12-07. Passed 9-17-07.)