SEC. 13-45.  TAX DEEMED DEBT TO CITY.
   (A)   Any tax required to be paid by any transient shall be deemed a debt owed by the transient to the city.
   (B)   Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city.
(`64 Code, Sec. 29-35)  (Ord. No. 2469)