(a) Commencing on January 1, 1999, there is hereby levied an excise tax of three percent (3%) on all transactions by which lodging by a hotel or motel is furnished to transient guests.
(b) Such tax constitutes a debt owed by the transient guest to the City 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 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 guest ceasing to occupy space in the hotel. If for any reason, the tax due is not paid to the operator of the hotel, the Administrator may require that such tax be paid directly to the Administrator. (Ord. 98-1905. Passed 9-1-98.)