A. Every operator renting space for lodging or sleeping shall collect a tax from the occupant. The tax collected or accrued constitutes a debt owed by the operator to the city.

B. In cases of credit or deferred payment or 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 are made. Adjustments may be made for uncollectable accounts.

C. The tax administrator shall enforce this chapter and may adopt rules and regulations necessary for enforcement.

D. For rent collected on portions of a dollar, fractions of a penny of tax shall not be remitted. [Ord. 946 § 3, 2018; Ord. 898 § 3, 2015; Ord. 556 § 3.]