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For the privilege of occupancy in any transient lodging, each transient is subject to and must pay a tax in the amount set by separate City Council resolution. Said tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator of the transient lodging at the time the rent is paid. The operator must collect and record the tax into the record when rent is collected, if the operator keeps records on the cash basis of accounting, and when earned if the operator keeps records on the accrual accounting basis. If the rent is paid in installments, a proportionate share of the tax must be paid with each installment. The unpaid tax is due upon the transient’s ceasing to occupy space in the transient lodging. If for any reason the tax due is not paid to the operator of the transient lodging, the Tax Administrator may require that such tax be paid directly to the Tax Administrator. (Ord. 3153 § 1, amended, 06/05/2018; Ord. 3089, amended, 10/01/2013; Ord. 2960, amended, 10/01/2008; Ord. 2674, amended, 1992; Ord. 2632, amended, 1991; Ord. 2024 § 1, amended, 1979; Ord. 1907, amended, 1977)

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