3.40.030 Tax imposed; amount of tax.
   For the privilege of occupying a lodging within the City, each transient shall pay a tax in the amount of six percent (6%) of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City and that debt can be satisfied only by payment in full to the operator or to the City. The transient shall pay the tax to the operator at the time that 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 termination of the lodging. If for any reason the tax due is not paid to the operator of the lodging, the tax collector may require that such tax be paid directly to the tax collector.