§ 37.85 TAX DEEMED DEBT.
   (A)   Any tax required to be paid by any transient under the provisions of this subchapter shall be deemed a debt owed by the transient to the city.
   (B)   Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city.
('81 Code, § 3.20.300)