6.04.030 Collection of Tax by Operator.

City Code Section

(Amended by Ordinance Nos. 187339 and 188170, effective January 20, 2017.)

A.  Operators must collect a Tax from the Transient.  The Tax collected or accrued by the Operator constitutes a debt owing by the Operator to the City.

B.  In cases of deferred payment of Rent, the payment of Tax to the Operator may be deferred until the Rent is paid, and the Operator shall not be liable for the Tax until credits are paid or deferred payments is made.  Adjustments may be made for uncollectible Rent where appropriate.