§ 3.21.030. Motel occupancy tax—Amount—Where payable.
(a)
For privilege of occupancy in any motel, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city.
(b)
The transient shall pay the tax to the operator of the motel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient's ceasing to occupy space in the motel.
(c)
If, for any reason, the tax due is not paid to the operator of the motel, the tax administrator may require that such tax be paid directly to the tax administrator.
(Ord. 658B §1(part), 1998)