A. Responsibility for Debt. Any transient lodging tax required to be paid by a transient under the provisions of this Chapter shall constitute a debt owed by the transient to the City. Any such tax that has been collected by an operator but has not been paid to the City shall constitute a debt owed by the operator to the City. Any person owing money to the City under the provisions of this Chapter shall be liable in an action brought in the name of the City for the recovery of such amount.
B. Obligation of Operator. Each operator shall be obligated to pay to the City all transient lodging taxes actually collected, as well as the amount of any such taxes that were lawfully imposed but not collected by the operator. This obligation includes the duty to pay to the City all penalties and interest specified by law.