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4.92.030   Tax imposed.
   For the privilege of occupancy in any hotel or short-term rental, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. The 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 or short-term rental at the time the rent is paid. If the rent is paid in installations, 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 or short-term rental. If for any reason the tax is not paid to the operator of the hotel or short-term rental, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. (Ord. 3290 § 2 (part), 2020; Ord. 2667 § 1, 1989; Ord. 2477 § 1, 1983; Ord. 2226 § 1, 1978; Ord. 1546 § 1; July 2, 1968: prior Ord. 1369 (part), 1964).