The transient occupancy tax imposed by this Chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this Chapter shall be deemed to be held in trust by the vendor until paid to the Administrator as provided in Section 173.06. If for any reason the tax due is not paid to the vendor, the Administrator may require that such tax be paid directly to the Administrator.(Ord. 121-72. Passed 1-8-73.)