A. Any tax required to be paid by any transient under the provisions of this chapter is a debt owed by the transient to the city. Any such tax collected by an operator which has not been paid to the city is a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter is liable to an action brought in the name of the city for the recovery of such amount.
B. Obligation of the Operator. Each operator shall be obligated to pay to the city all taxes actually collected, as well as the amount of taxes which were lawfully imposed pursuant to this chapter, but which, for any reason, were not collected from the transient(s) by the operator. The operator’s obligation to pay such taxes to the city shall include the obligation to pay the city all penalties and interest due with respect to such taxes as provided by applicable law, including this chapter. (Ord. 189 § 1, 1999)