The ultimate incidence of and liability for payment of said tax shall be borne by the user, lessee or tenant of such hotel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager and operator of hotel accommodations to secure said tax from the lessee or tenant of said hotel accommodations and pay over to the Treasurer said tax under rules and regulations prescribed by the Treasurer and as otherwise provided by this chapter.
(Ord. 97-32, passed 1-5-98) Penalty, see § 120.99