(A) Every operator renting rooms in this city, the occupancy of which is not exempted under the terms of this subchapter, shall collect a tax from the occupant. The tax collected or accrued by the operator constitutes a debt owing by the operator to the city.
(B) In all cases of credit or deferred payment of rent, the payment of tax to the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until credits are paid or deferred payments are made.
(C) The City Recorder shall enforce provisions of this subchapter and shall have the power to adopt policies and procedures not inconsistent with this subchapter as may be necessary to aid in the enforcement.
(D) For rent collected on portions of a dollar the first one cent of tax shall be collected on nine cents through 21 cents, inclusive; the second one cent shall be collected on 22 cents through 35 cents, inclusive; the third one cent shall be collected on 36 cents through 48 cents, inclusive; the fourth one cent shall be collected on 49 cents through 61 cents, inclusive; the fifth one cent shall be collected on 62 cents through 74 cents inclusive; and the sixth one cent shall be collected on 75 cents through 87 cents and the seventh one cent shall be collected on 88 cents through $1. These amounts are subject to change based on the determination of the City Council.
(Ord. 378, passed 10-10-1994)