Any tax required to be paid under the provisions of this chapter shall be deemed a debt owed by the hotel user to the town. Any such tax collected by an operator which has not been paid to the town shall be deemed a debt owed by the operator to the town. Any person owing money to the town under the provisions of this chapter shall be liable to an action brought in the name of the town for the recovery thereof.
(Prior Code, § 3.32.120) (Ord. 641, passed - -1995; Am. Ord. 669, passed - -1997)