Each provider of transient lodging shall add the amount of the transient lodging tax onto the amount of the transient lodging rentals due from each lessee. The amount of the tax shall be displayed separately from the price of the transient lodging rent on the registration card or other record of the licensee provided or shown to the lessee in relation to that rental. A lessee who intends to rent a room, space or other accommodation in a transient lodging rental business for a period of forty five (45) days or longer must so notify the transient lodging rental business, in writing, prior to the commencement of the tenancy, which written notification shall, within seven (7) days, be provided by the transient lodging rental business to the city clerk. The failure of the lessee to inform the transient lodging rental business of his or her intent to rent the room, space or other accommodation in the transient lodging rental business for a period of forty five (45) days or longer prior to the commencement of the tenancy shall automatically subject the tenant to the transient lodging tax for either the duration of the tenancy (including successive terms) or the first forty four (44) days of the tenancy (including successive terms), whichever is less. In the event a lessee notifies a transient lodging rental business of his or her intent to rent the room, space or other accommodation in the transient lodging rental business for a period of forty five (45) days or longer prior to the commencement of the tenancy, but subsequently does not rent the room, space or other accommodation for a period of forty five (45) days or longer, the lessee shall be responsible for the accrued transient lodging tax up to and including the last day of the tenancy. (Ord. 229, 12-11-2008)