If any hotel operator fails to collect the tax authorized by this section or shall fail to properly remit such tax to the city, he or she shall be personally liable for such amount that he or she failed to collect or remit unless the hotel operator can by good and substantial evidence prove the refusal of the consumer to pay the tax despite the diligent effort and good faith to collect the tax. If a hotel operator is an association or corporation, the officers thereof actually participating in the management or operation of the association or corporation shall be personally liable, jointly and severally, for any default to collect or remit the tax.
(Ord. passed 2-21-2006)