If any hotel operator fails to collect the tax authorized by this article and levied pursuant to municipal ordinance or order of the County Commission, he or she shall be personally liable for the amount as he or she failed to collect or remit; provided that such hotel operator shall not be held liable for failure to collect such tax if the hotel operator can, by good and substantial evidence, prove the refusal of the purchaser to pay this tax despite the diligent effort in good faith of the hotel operator to collect the tax.
(Ord. 1334, passed 1-7-02)