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The lessee or tenant of lodging accommodations shall be liable for payment of the lodging excise taxes. It shall be the duty of every owner, manager or operator of hotel or motel accommodations to secure such tax from the lessee or tenant of the hotel or motel accommodations and pay over to the City Tax Administrator such taxes under rules and regulations prescribed by the City Tax Administrator.
(Ord. 940201-11. Passed 2-1-94.)