(a) In accordance with the terms and provisions of this chapter or the rules and regulations prescribed by the City Manager, (herein “Manager”) or this Council, each hotel or motel in operation within the city shall charge each hotel guest or other person renting a room the tax provided and fixed by this chapter at the time that charges are made by the hotel for the rental of any hotel or motel room.
(b) The manager of each hotel or motel in the city shall on or before the last day of the month following the close of each calendar quarter make a return and pay to the Director of Finance the amount of taxes so charged and collected. Such return shall be on a form or forms prescribed by or acceptable to the Director of Finance and shall be subject to the terms and conditions of this chapter or the rules and regulations prescribed by the Manager or this Council. Such hotel or motel or the manager thereof shall be liable for the payment of the tax required to be charged and withheld, whether or not such taxes have in fact been charged and withheld.
(c) Such hotel or motel and the manager thereof in charging and collecting the tax shall be deemed to hold the same, until payment is made by such hotel or motel or the manager thereof to the Director of Finance as a trustee for the benefit of the City of Columbiana and any such tax collected by such hotel or motel or the manager thereof, or its employees, shall until the same is paid to the Director of Finance, be deemed a trust fund in the hands of such hotel, motel or the manager thereof.
(Ord. 22-O-3142, passed 10-18-2022)