For the privilege of occupancy in any hotel, each transient shall be subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the city, which debt shall be extinguished only by payment to the operator or to the city. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the hotel. If for any reason the tax due is not paid to the operator of the hotel, the Finance Director may require that such tax be paid directly to him.
('65 Code, § 3-6.303) (Ord. 925, passed - - ; Am. Ord. 163-C.S., passed - - ; Am. Ord. 199-C.S., passed - - ; Am. Ord. 316-C.S., passed - - ) Penalty, see § 10.99