The ultimate incidence of a liability for payment of such tax shall be borne by the lessee or tenant of any such hotel or motel accommodations. The tax herein levied shall be in addition to any and all other taxes. It shall be the duty of every owner, manager or operator of hotel or motel accommodations to secure such tax from the lessee or tenant of such hotel or motel accommodations and remit to the city such tax under rules and regulations prescribed by the city council and as otherwise provided in this chapter. (Ord. 1653 § 1 (part), 1998)