(a) Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the City. Such operator in collecting such tax shall be deemed to hold same, until payment is made by such operator to the City, as a trustee for the benefit of the City. Any such tax collected by such operator from transient guests shall, until the same is paid to the City, be deemed a trust fund in the hands of such operator.
(b) Any operator who fails, neglects, or refuses to pay the taxes, penalties, or interest due under this chapter is subject to an action for collection by civil suit. Such action must be brought within six years after the tax was due or the return filed, whichever is later.
(c) The operator, officer or employee having control or supervision or charged with the responsibility of filing the return and making the payment, shall be personally liable for failure to file the return or pay the tax due as required herein. The dissolution, bankruptcy, or reorganization of any such operator does not discharge an officer's or employee's liability for a prior failure of such operator to file a return or pay taxes due.
(Ord. 757-81. Passed 12-22-81.)