§ 82-72. Persons liable for tax; extinguishment of liability.

Latest version.

Every person occupying a guestroom in a hotel in the city is liable for the tax. His liability is not extinguished until the tax has been paid to the city, except that a receipt from an operator maintaining a place of business in the city or from an operator who is authorized by the clerk, under such rules and regulations as he may prescribe, to collect the tax, and who is, for the purposes of this article, regarded as an operator maintaining a place of business in the city, which receipt is given to the occupant pursuant to section 82-73, is sufficient to relieve the occupant from further liability for the tax to which the receipt refers.

(Code 1982, § 3-5-4)

                    
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