185.08 ACTIONS TO COLLECT.
Any tax required to be paid by a transient guest under the provisions of this Chapter shall be deemed a debt owed by the transient guest to the City. Any tax collected by a vendor under the provisions of this Chapter shall be deemed to be held in trust for the benefit of the City. Any such tax collected but not remitted shall be deemed owed to the City by the vendor. Any person or entity owing money to the City under the provisions of this Chapter shall be liable to an action brought in the name of the City for the recovery of such amount.
(Ord. 2011-010. Passed 4-5-11.)