For the privilege of occupancy in any hotel or private campground, each transient is subject to and shall pay a tax in the amount of ten percent of the rent charged by the operator as of November 5, 1990. Such tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the operator of the hotel or campground 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 hotel or campground. If for any reason the tax due is not paid to the operator of the hotel or campground, the tax administrator may require that such tax shall be paid directly to the tax administrator. (Ord. 1829 NCS §1, 1990; Ord. 1702 NCS §2, 1987; Ord. 1691 NCS §1, 1987; Ord. 1583B NCS §1, 1984; Ord. 1001 NCS §1; Ord. 781 NCS §1; prior code §23.15.)