The owner of each short-term rental unit shall bear the duty to collect the tax from short-term rental guests and to pay over to the City Collector the tax under procedures prescribed by the City Collector or as otherwise set forth in this chapter. Every person required to collect the tax levied by ordinance shall secure said tax from the guest at the time that such person collects the price, charge, or fee for the short-term rental.
(Ord. 23-27, passed 12-12-2023)