CHAPTER 23. TAXATION.*
Article III. Transient Occupancy Tax.
Sec. 23.59. Action by city to collect tax.
Any tax required to be paid by any transient under the provisions of this
article shall be deemed a debt owed by the transient to the city. Any such tax
collected by an operator which has not been paid to the city shall be deemed a
debt owed by the operator to the city. Any person owing money to the city under
the provisions of this article shall be liable to an action brought in the name
of the city for the recovery of such amount. (Ord. No. 669, § 13.)
<< previous | next >>