§ 52-67. Liability for payment.

(a)

Every person occupying a guestroom in a hotel in the city is liable for the tax imposed by this article. The liability for the tax is not extinguished until the tax has been paid to the city; however, the occupant is relieved from further liability upon the payment of the rent to the operator.

(b)

Any operator who neglects, fails, or refuses to collect the tax from the occupant shall be liable for and shall pay the tax and any interest and penalties assessed.

(Ord. No. 06-11-14, § 1(ch. 10, art. 2, § 3), 11-21-2006; Ord. No. 07-04-24, § 1(ch. 10, art. 2, § 3), 4-19-2007)