City Code Section
- 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 will not be liable for the tax until credits are paid or deferred payments is made. Adjustments may be made for uncollectible rent where appropriate.