Any tax required to be paid by any transient under the provisions of this Chapter shall be deemed a debt owed by the transient to the Town. Any such tax collected by an operator which has not been remitted to the Town is a fiduciary obligation of the operator to the Town and collectible in the same manner as a debt. Any person owing money to the Town under the provisions of this Chapter shall be liable to an action brought in the name of the Town for the recovery of such amount. (Ord. 94, 8-20-1998)