For the privilege of occupancy in any transient accommodation, each transient shall be subject to and shall pay a tax in the amount of 10% of the rent charged by the operator on or after January 1, 2009. Such tax shall constitute a debt owed by the transient to the city, which debt shall be extinguished only by paying to the operator or to the city. The transient shall pay the tax to the operator of the transient accommodation at the time 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 transient accommodation. If for any reason the tax due is not paid to the operator of the transient accommodation, the Director of Finance may require that such tax shall be paid directly to the Director of Finance.
(‘63 Code, § 8-5.03) (Ord. 30-C.S., passed 1-30-65; Am. Ord. 106-C.S., passed 6-15-68; Am. Ord. 234-C.S., passed 8-16-74; tax operative, passed 10-1-74; Am. Ord. 371-C.S., passed 9-2-82; tax operative passed 1-1-83; Am. Ord. 382-C.S., passed 5-17-83; Am. Ord. 400-C.S., passed 3-6-84; Am. Ord. 546-C.S., passed 7-2-92; Am. Ord. 733-C.S., passed 12-16-08; Am. Ord. 840-C.S., passed 7-5-16) Penalty, see § 35.999