(A) The transient tax levied and imposed herein shall be paid by persons occupying rooms, premises, or similar areas for which the tax is levied pursuant to § 61.102. The person, company, corporation, group or organization doing business as a motor court, motel, hotel, and/or the like, shall collect the tax from the persons occupying the premises. However, in the event that the tax is not collected, the person, company, corporation, group, organization, or the like doing business as a motor court, motel, hotel, inn or similar business shall pay an amount equal to the tax to the city treasurer pursuant to other provisions of this article.
(B) The restaurant tax levied and imposed herein shall be paid by the retail purchaser of food for which the tax is levied pursuant to § 61.102. The person, company, corporation, group, or organization selling food at retail shall collect the tax from the person purchasing the food. However, in the event the tax is not collected, the person, company, corporation, group, or organization selling food at retail shall pay an amount equal to the tax to the city treasurer pursuant to other provisions of this article.
(C) In consideration of collection and bookkeeping expenses, the person, company, corporation, group or organization subject to and collecting any tax imposed herein shall be paid a commission of two (2%) percent of all such taxes collected.
(Ord. No. 7.82, § 4, 4-6-82; Ord. No. 13.82, § 1, 6-1-82; Ord. No. 17.82, § 2, 8-17-82; Ord. No. 14.93, 7-6-93; Ord. No. 05-07, § 1, 3-20-07
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