(a) The transient occupancy tax shall be paid by the transient guest to the vendor unless division (b) of this section applies. Each vendor shall collect from the transient guest the full and exact amount of the tax payable on the taxable price for each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the vendor or the City until paid to the Administrator, as provided in Section 193.07 of this chapter. If for any reason the tax due is not paid to the vendor, the Administrator may require the transient guest to pay such tax directly to the Administrator.
(b) A booking agent collecting for a vendor may collect and remit the transient occupancy tax, and the vendor shall not be responsible for collecting the transient occupancy tax on any transaction for which the vendor has received confirmation that the booking agent has collected and remitted the tax.
(c) No exemption shall be granted except upon a claim therefor made at the time the lodging is furnished and, under penalty of perjury, upon a form and in the manner prescribed by the Administrator.
(Ord. No. 30-16. Passed 6-6-16, eff. 7-1-16)