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For the privilege of occupancy in any visitor accommodation facility, each transient is subject to and shall pay a tax in the amount of 12% of the rent charged by the operator. Such tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. The transient shall pay the tax to the operator of the visitor accommodation facility 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 visitor accommodation facility. If, for any reason the tax due is not paid to the operator of the visitor accommodation facility, the Finance Director may require that such tax shall be paid directly to the City. Sixteen percent of the tax rate approved by voters on or before November 3, 2020, shall be allocated to the Neighborhood and Community Improvement Program set forth in Charter subsection 6.6(c). (Ord. 3622 § 3, 2020)