197.06 COLLECTION.
   The 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. Such tax shall constitute a debt owed by the transient guest to the City which is extinguished only by payment to the operator as trustee for the City or to the City.
(Ord. 2004-149. Passed 5-27-04.)