For the privilege of occupancy in any hotel in the incorporated area of the City, each transient shall pay a tax in the amount of ten (10%) percent of the rent charged by the operator. Such tax shall constitute a debt owed by the transient to the City and shall be extinguished only by payment to the operator or to the City.
(§ 10, Ord. 26, as amended by § 1, Ord. 171, and § 1, Emergency Ord. 678-NS, eff. June 27, 1978; readopted July 11, 1978: Ord. 984-NS, eff. December 1, 1987)