181.05 RECORDS; ADVERTISING.
   The tax to be collected shall be so stated and charged separately on any record, contract, bill or statement of charges made for the occupancy, and the tax shall be paid by the occupant to the operator as trustee for and on account of the Municipality, and the operator shall be liable for the collection thereof and for the tax.
   No operator of a hotel or other transient accommodation shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the operator, or that any part thereof will be refunded.
(Ord. 35-1970. Passed 8-12-70.)