(1) The lodging provider that collects the consideration charged for occupancy of a transient lodging business, or a transient lodging intermediary as described in Section 8.801(12) of this Code, as applicable, is responsible for collecting any lodging tax and shall file a return of the tax with the City of Medford Chief Financial Officer, or with any tax administrator identified by the City, reporting the amount of tax due during the reporting period to which the return relates.

(2) Every lodging tax collector renting rooms in this city, the occupancy of which is not exempted under the terms of this ordinance, shall collect a tax from the occupant. The tax collected or accrued by the lodging tax collector constitutes a debt owing by the operators or the transient lodging intermediaries, as applicable, to the city. In addition the tax constitutes a debt owed by the transient to the city which is extinguished only by payment to the city.

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

(4) 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.

(5) The rate imposed by section 8.802 shall be rounded to the nearest whole cent.