All special taxes imposed pursuant to this Article shall be due and remitted with the operator’s payment of the transient occupancy tax as set forth in Chapter 35. In the event that the landowner is not the operator, the landowner shall cause the operator to remit the special taxes imposed pursuant to this Article with the operator’s payment of the transient occupancy tax. Unlike Chapter 35, however, the special tax is not imposed on the transient but is imposed on the real property containing the visitor accommodation facility or, as the case may be, on the leasehold interest containing the visitor accommodation facility if the parcel or parcels containing the visitor accommodation facility are publicly owned. The operator may, but is not required to, add the special tax to, and collect it with, the rent. Subject to and as modified by the foregoing, the provisions of Sections 35-12, 35-13, 35-15, 35-15.1, 35-16, 35-17, 35-18, 35-19, and 35-20 shall apply to any special tax levied pursuant to this Article. Despite the method of collection and administration, the special tax is distinct from the City’s transient occupancy tax and may be enforced, in the event of nonpayment, as provided in the Act. (Ord. 3479 § 2, 2013)