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(1) Every operator renting a room in this city, the occupancy of which is not exempted under the terms of section 3.778 of this Code, shall collect a tax from the occupant of the room. The tax collected or accrued by the operator constitutes a debt owing by the operator to the city.

(2) In all cases of credit or deferred payment of rent, the payment of the tax to the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until the credit is paid or the deferred payment is made.

(3) The tax administrator shall enforce sections 3.772 to 3.804 of this Code and may adopt rules and regulations consistent with those sections and necessary to aid in the enforcement.

(Section 3.774 added by Ordinance No. 17282, enacted March 24, 1975, amended by Ordinance No. 19108, enacted March 14, 1983; and Ordinance No. 19486, enacted June 22, 1987.)