(a) The transient occupancy tax imposed by this chapter shall be paid by the transient occupants to the vendor, and each vendor shall collect from the transient occupants the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the vendor until paid to the Administrator, as provided in Section 195.08. If for any reason the tax due is not paid to the vendor, the Administrator may require that the tax be paid directly to the Administrator.
(b) No exemption shall be granted except on a claim therefor made at the time the tax is collected and under penalty or perjury on a form prescribed by the Administrator.
(c) Health care providers who provide hospital or nursing home rooms in relationship to health care to a patient are exempt from the application of this chapter. Further, entities holding federal tax exempt status remain exempt from the application of this chapter.
(Ord. 106-04. Passed 10-18-04.)