(Amended by Ord. No. 179,686*, Eff. 3/15/08.)
Any tax required to be paid by a Service User under the provisions of this article shall be deemed a debt owed by the Service User to the City. Any such tax collected from a Service User, which has not been remitted to the Director of Finance, shall be deemed a debt owed to the City by the Person required to collect and remit. Any Person owing money to the City under the provisions of this article shall be liable to an action brought in the name of the City for the recovery of that amount. In the event that a service supplier required to collect and remit a tax under the provisions of this article fails to do so in whole or in part, the amount of the unremitted tax shall be deemed a debt owed by the service supplier to the City.
* Note: Pursuant to the passage of Proposition S in a Special Election held on February 5, 2008, Ordinance No. 179,686 was adopted by the Council of the City of Los Angeles at its meeting of March 5, 2008.