(A) The tax imposed by this subchapter shall be paid by the transient guest to the operator, and each operator shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. If for any reason the tax due is not paid to the operator, the Tax Administrator may require that such tax be paid directly to the Tax Administrator.
(B) If the transaction is claimed to be exempt, the transient guest must furnish to the operator, and the operator must obtain from the transient guest, a certificate specifying the reason that the sale is not legally subject to the tax. No exemption shall be granted except upon a claim therefor made at the time the tax is collected and under penalty of perjury upon a form prescribed by the Tax Administrator. All claim of exemption shall be made in the manner prescribed by the Tax Administrator.
(Ord. 3-98, passed 4-13-1998)