For the privilege of occupancy in any hotel, effective October 2, 1990, each transient
is subject to and shall pay a tax in the amount of ten percent (10%) 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 hotel at the time the rent is paid. If the rent
is paid in installments, a proportionate share of the tax shall be due upon the transients
ceasing to occupy space in the hotel.
