§ 146-80. Persons liable; extinguishment of liability.

Every person occupying a guestroom in a hotel in this city is liable for the tax levied in this article. The person's 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 this city or from an operator who is authorized by the chief financial officer, under such rules and regulations as the chief financial officer 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 this city, which receipt is given to the occupant pursuant to section 146-81, is sufficient to relieve the occupant from further liability for the tax to which the receipt refers.

(Code 1977, § 14-6179)