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(a) Commencing on August 5, 1988, for the purpose of providing revenue with which to meet the needs of the City for general operating expenses, there is levied a tax of 2% on all rents received by a hotel/motel for lodging furnished to transient guests.
(b) This tax constitutes a debt owed by the transient guest to the City, which is extinguished only by payment to the operator as trustee for the City, or to the City. The transient guest shall pay the tax to the operator of the hotel/motel at the time 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 guest ceasing to occupy space in the hotel/motel. If for any reason the tax due is not paid to the operator of the hotel/motel, the Treasurer may require that the tax be paid directly to the Treasurer. (1993 Code 98.31)