The tax levied under this subchapter shall be paid in addition to any and all other taxes and charges. It shall be the duty of the owner of every hotel or motel to secure the tax from the renter of the motel or hotel room and to pay over to the Office of the City Comptroller the tax, under procedures prescribed by the City Comptroller, or as otherwise provided in this subchapter.
(1990 Code, § 27-34) (Ord. 77-549, passed 11-7-1977; Ord. 2000-1988, passed 12-18-2000)