(A) The tax shall be added by each and every operator to each invoice prepared by the operator for the occupancy of the hotel and given directly or transmitted to the transient for the occupancy in the operator’s hotel. The tax shall be collected by such operator from the transient and remitted to the Town.
(B) When a person has maintained occupancy for 30 continuous days, that person shall receive from the operator a refund or credit for the tax previously collected from or charged to him or her, and the operator shall receive credit for the amount of such tax if previously paid or reported to the Town of Collierville.
(`83 Code, § 6-1003) (Ord. 96-15, passed 7-8-96)