§ 114-58. Persons liable for tax; extinguishment of liability.

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Every person occupying a guestroom in a hotel in this county is liable for the tax. Such person's liability is not extinguished until the tax has been paid to the county, except that a receipt is sufficient to relieve the occupant from further liability for the tax to which the receipt refers, provided such receipt is from an operator maintaining a place of business in this county or from an operator who is authorized by the supervisor, under such rules and regulations as he may prescribe, to collect the tax and who is, for the purpose of this article, regarded as an operator maintaining a place of business in this county.

(Res. of 2-8-77, § 3; Ord. of 10-24-89, § III; Code 1977, § 3-15.1-3)

                    
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