(A) Marketplace providers shall be responsible for collecting all applicable hospitality fees and remitting the same to the city. The marketplace provider shall be considered an agent of the vendor for purposes of hospitality fee collections and remittance responsibilities as set forth in this ordinance;
(B) Safe Harbor. A marketplace provider operating exclusively on the internet, who operates in compliance with subsection (A) above, shall be presumed to be in compliance with this ordinance, except that the marketplace provider remains responsible for compliance with the administrative penalty provision in § 4-8-99.
(Ord. 2019-024; Am. Ord. 2021-021)