For the privilege of occupancy in any living space, each transient is subject to and shall pay a tax in the amount of twelve percent (12%) of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the County which is extinguished only by payment to the operator or to the County. The transient shall pay the tax to the operator of the living space 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 living space. If for any reason the tax due is not paid to the operator of the living space, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator. (Ord. 1158, § 3, 8/23/1977; Ord. 1593, § 1, 5/17/1983; Ord. 2005, § 1, 6/22/1993; Ord. 2690, § 3, 3/8/2022)