§ 312-23. Actions to Collect.

Latest version.

Any tax required to be paid by a transient guest under the provisions of this chapter shall be deemed a debt owed by the transient guest to the city. Any such tax collected by an operator which has not been paid to the city shall be deemed a debt owed by the operator to the city. Any person owing money to the city under the provisions of this chapter shall be liable to an action brought in the name of the city of Cincinnati for the recovery of such amount.

(Sec. 312-12; ordained by Ord. No. 89-1969, eff. Apr. 1, 1969; renumbered to C.M.C. 312-23, eff. Jan. 1, 1972)

                    
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