The ultimate incidence of and liability for payment of said tax shall be borne by the lessee or tenant of any such hotel 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 accommodations to secure said tax from the lessee or tenant of said hotel accommodations and pay over to the department said tax under rules and regulations prescribed by the comptroller and as otherwise provided by this chapter.
(Prior code § 200.2-3; Amend Coun. J. 12-12-01, p. 75777, § 2.1; Amend Coun. J. 11-19-08, p. 48243, Art. I, § 4; Amend Coun. J. 11-16-11, p. 13798, Art. I, § 3)