The tax levied shall be collected by the self-storage facility owner, manager or operator from the lessee or tenant when collecting the price, charge or rent to which it applies. Every lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge or rent payable upon which the self-storage facility accommodations tax shall be stated, charged and shown separately. The self-storage facility accommodations tax shall be paid to the Village Treasurer as trustee thereof for and on behalf of the village.
(Ord. 05-52, passed 11-9-05) Penalty, see § 35.999