(1) Every operator renting rental cars for a rental fee in this city, the rental of which is not exempted under the terms of this ordinance, shall collect a tax from the renter. In addition to being property of the City held in trust by the operators, the tax collected or accrued by the operators constitutes a debt owing by the operators to the city. Nothing provided herein shall allow the city to collect double the tax from any single rental.

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

(3) The Chief Financial Officer shall enforce provisions of this ordinance and shall have the power to adopt rules and regulations not inconsistent with this ordinance as may be necessary to aid in the enforcement.

(4) The rate imposed by section 8.752 shall be rounded to the nearest whole cent.