(1) If the tax has been collected by the operator and it is later determined that the transient occupied the motel for a period exceeding 30 days without interruption, the operator shall refund the tax to the transient. The operator shall account for the collection and refund to the city recorder.

(2) If the operator has remitted the tax prior to refund or credit to the transient, the operator shall be entitled to a corresponding refund. (Ord. 1650 § 19, 1982)