For the purpose of providing revenue with which to meet the needs of the City of Mentor, Ohio, for the use of the general fund of the City, there is hereby levied a tax of three (3%) percentum on all rents received by a hotel or motel for lodging furnished to transient guests.
Said tax constitutes a debt owed by the transient guest to the City of Mentor, which is extinguished only by payment to the operator as trustee for the City, or to the City.
The transient guest shall pay the tax to the operator of the hotel or motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient guests ceasing to occupy space in the hotel or motel. If for any reason the tax due is not paid to the operator of the hotel or motel, the Director of Finance may require that such tax shall be paid directly to the Director of Finance. (1969 Code 109.02)