(A) If any hotel/motel operator fails to collect the tax imposed by this subchapter or fails to report properly such tax to the city, he or she shall be personally liable for such amount as he or she failed to collect or remit.
(B) If the hotel/motel operator is an association or corporation, the officers thereof actually participating in the management or operation of this association or corporation shall be personally liable, jointly and severally, for any default on the part of the association or corporation to collect or remit the tax required herein.
(Ord. passed 2-10-2009) Penalty, see § 34.99