(a) The tax to be collected for dockage or boat rack storage shall be stated and charge separately from the dock or boat rack storage rent charged by an operator, and shown separately on any record thereof, on any bill or statement or charge made for such rent issued or delivered by the operator, and the tax shall be paid by the owner of the watercraft to the operator as trustee for and on account of the City, and the operator shall be liable for the collection thereof and for the tax period.
(b) No operator of a marina or boat rack storage facility shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof shall be assumed or absorbed by the operator, or that it shall not be added to the dockage or rack storage rent, or that, if added, any part shall be refunded.
(c) The tax to be collected for the boat launch ramp(s) shall be paid by the owner of such ramp or ramps.
(Ord. 11651. Passed 6-19-89.)