(a) Taxes due but not paid or taxes collected but not transmitted, may be recovered in an action at law against the operator. Tax returns, under this ordinance, shall be prima facie proof of taxes collected but not transmitted. Notwithstanding the civil penalty limitation contained in KMC 13.05.010(b), an operator who rents accommodations within the City and thereafter fails to file a return, or who rents accommodations upon which a tax is levied under the provisions of this chapter and fails to collect such tax, shall incur a penalty of double the tax liability.

(b) No person may fail or refuse to pay this tax when it is due and payable to an operator authorized to collect the tax.

(c) An operator may not advertise or state to the public that the tax or any part of it will be assumed or absorbed by the operator, or will not be added to the rental, or that it will be refunded.