(A) The tax imposed by this subchapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging.
(B) If the transaction is claimed to be exempt, the transient guest shall furnish to the vendor, and the vendor shall obtain from the transient guest, a statement specifying the reason that the sale is not legally subject to the tax. If no statement is obtained, it shall be presumed the tax applies.
(Ord. 21-95, passed 8-21-1995)