Every person owning, operating, managing or controlling any hotel, or collecting funds for the cost of occupancy of any sleeping room or space on behalf of the owner, operator, or manager of any hotel shall collect the tax imposed by this subchapter for the city.
(‘78 Code, § 10-61) (Ord. 634, passed 9-23-85; Ord. OR-2201-21, passed 2-8-21)