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„ ” ,- . <br /> letting, the ultimate incidence of and liability for payment of <br /> which shall be borne by the user, lessee or tenant of said rooms . <br /> Section 3. No person shall engage in the business of <br /> renting, leasing or letting rooms in a hotel in the City without <br /> a license obtained from the City Clerk. <br /> Section 4 . The owner and operator of each hotel and the <br /> person to whom the license to operate the same is issued shall, <br /> jointly and severally, have the duty to collect and account for said <br /> tax from each user, lessee or tenant of rooms in such hotel at the <br /> time that the rent for the same . is collected. <br /> Section 5 . A sworn monthly return shall be filed with <br /> the Director of Finance for each hotel in the City on forms <br /> prescribed by said Director showing all receipts from each <br /> renting, leasing or letting of rooms which return shall be filed <br /> before the last day of the month next succeeding the month for <br /> which the return is made and shall be accompanied by payment <br /> of all taxes due and owing for the month covered by said return. <br /> Section 6 . If for any reason any tax is not paid when <br /> due, a penalty at the rate of two percent per thirty day period, <br /> or portion thereof, from the day of delinquency shall be added <br /> thereto and paid. <br /> Section 7. Payment and collection of said tax may be enforced <br /> by action in any court of competent jurisdiction and failure to <br /> collect, account for and pay over said tax shall be cause for <br /> I� • - <br />