Unless prohibited by the laws of the United States or the State of California or exempted by the provisions of this article, every occupant occupying parking space in a parking facility shall be required to pay the tax imposed herein to the operator along with the parking fee for occupancy. If the parking fee is paid in installments, or if an amount paid is less than the full amount of parking fee and tax accrued at the time of payment, a proportionate share of the tax shall be deemed to have been paid with each such payment or installment. Any unpaid tax shall be due upon the occupant’s ceasing to occupy parking space in the parking facility. If for any reason the tax is not paid to the operator, the Director of Finance shall require that such tax shall be paid directly to the City. Payment of the tax to the operator does not relieve the occupant of liability for the tax to the City until the tax has been remitted to the City by the operator, unless the occupant has a receipt for the parking fee and tax issued by the operator.