(a) The tax imposed by this Chapter shall be paid by the transient guest of to the vendor, and each vendor shall collect from the transient guests 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 must furnish to the vendor, and the vendor must obtain from the transient guest, a statement specifying the reason the sale is not legally subject to the tax. If no statement is obtained, it shall be presumed that the tax applies. (Ord. 32-13. Passed 8-27-13.)