(a) All lodging tax money imposed, levied, and collectible under the provisions of this chapter is hereby declared to be in the constructive possession of and is the property of the City at the time rent is paid by a transient guest and the transient guest is provided occupancy by an operator.
(b) The operator shall not in any manner convert, disburse, use or hold out lodging tax money as the operator's assets.
(c) The intent of this section is to insure against the misuse of public tax monies, for any private purpose whatsoever and to prevent fraud upon the City.
(Ord. 4507-19. Passed 7-23-19.)