Chapter 18 TAXATION, REVENUE AND MISCELLANEOUS BUSINESS REGULATIONS*

Section 18-121 Persons liable for tax.

    (a)    The taxes imposed by this article are upon the operator and shall be collected by the  operator from the occupant. Therefore, the operator shall collect the tax imposed by this article  from the occupant and shall pay the same over to the city as provided in this article.

    (b)    Operator shall add the amount of the tax imposed by this article to the room rental charge, which shall be a debt from the occupant to the operator until paid, and shall be recoverable at law in the same manner as other debts. Any operator who shall neglect, fail, or refuse to collect the tax  provided by this article, upon any, every and all room rentals made by him, shall be liable for and pay the tax himself.

    (c)    Any operator shall not advertise  or holdout to the public, in any manner, directly or  indirectly, that he will absorb all or any part of the tax, or that he will relieve the occupant of  the payment of all of the tax.

    (d)    If any operator liable for any  tax levied hereunder shall sell out his business or shall quit the business, he shall make a final return and payment within fifteen (15) days after the date of selling or quitting the business.

(Code 1958,  14-68)