Every person owning, operating, managing or controlling any hotel shall collect the tax imposed in Section 94-47 hereof for the city and as of October 1, 1987, and thereafter said tax shall be a preferred lien, first and prior to any and all other existing liens, contract or statutory, legal or equitable, and regardless of the time such liens originated and this lien shall attach as of the date such tax is due and payable but before such lien shall become a lien on real estate, notice thereof shall be filed in the county deed records where the real estate is located on which the lien is desired. Said lien shall not be valid or effective as against any mortgagee, holder of a deed of trust, purchaser, pledgee, or judgment creditor acquiring title, lien or other right or interest before such notice has been so filed and recorded.
(Ord. No. 899, § 3, 6-12-73, Ord. No. 1914, 10-1-87)