(A) Every operator maintaining a place of business and renting rooms in the city, the occupancy of which is not exempted under the terms of this chapter, shall collect the tax from the occupant. The tax required to be collected by the operator shall constitute a debt owing by the operator to the city. In all cases of transactions upon credit or deferred payment, the payment of the tax to the operator may be deferred in accordance therewith, and the operator shall be liable therefor at the time and to the extent that such credits are paid or deferred payments are made in accordance with the rate of tax owing on the amount thereof.
(B) The Director of Finance shall enforce the provisions of this chapter and shall have the power to adopt rules and regulations not inconsistent with this chapter as may be necessary or desirable to aid in the enforcement of this chapter. He or she shall provide schedules for payment of the tax, and such schedules shall eliminate fractions of one cent.
('61 Code, § 8-4.06) (Ord. 79 C.S., passed 7-21-65)