Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owned by the transient guest to the City. Any tax collected by a vendor which has not been paid to the City shall be deemed a debt owned by the vendor to the City. Any person owing money to the City under the provisions of this chapter shall be liable to an action brought in the name of the City for the recovery of the amount.
(Ord. 120-13. Passed 5-6-13.)