Pursuant to the authority of Section 7280 and 7281 of the Revenue and Taxation Code, for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of six and one-half (6 1/2%) percent of the rent charged by the operator. The tax constitutes a debt owed by the transient to the Town which is extinguished only by payment to the operator or to the Town. 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, 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 for any reason the tax due is not paid to the operator of the hotel, the Tax Administrator may require that such tax shall be paid directly to Tax Administrator. (Ord. #5, §3; Ord. #12, §5)