The ultimate incidence of and liability for payment of the tax shall be borne by the lessee or tenant of any such motel or hotel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, firm, manager or operator of hotel or motel accommodations to secure the tax from the lessee or tenant of the motel or hotel accommodations and pay over to the Treasurer of the city the tax under rules and regulations prescribed by the Treasurer and as otherwise provided in this subchapter.
(Prior Code, § 36.081) (Ord. 97-O-1597, passed 1-2-1997)