For the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of fourteen percent (14%) of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, or if any amount paid is less than the full amount of the rent and tax accrued to the time of payment, a proportionate share of the tax shall be deemed to have been paid with each such payment or installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax is not paid to the operator of the hotel, the City Treasurer may require that such tax shall be paid directly to the City.
('65 Code, § 18-5) (Ord. No. CS-498 § 3; Ord. No. CS-591 § 1; Ord. No. CS-695 § 1; Ord. No. CS-828 § 1; Ord. No. CS-928 § 1; Ord. No. 83-022 § 1; Ord. No. 87-018 § 1; Ord. No. 88-015, § 1; Ord. No. 89-021 § 1; Ord. No. 2012-003 § 1)