(a) Every owner of a motor vehicle who enters into a rental of a motor vehicle with any other person shall collect the tax imposed by this article on behalf of the city.
(b) The owner of a motor vehicle subject to the tax imposed by this article shall add the tax to the rental charge.
(c) Each bill or other receipt for a rental subject to the tax imposed by this article must contain a statement in a conspicuous location stating:
The City of Dallas requires that an additional tax of five percent be imposed on each motor vehicle rental for the purpose of financing a portion of the costs of the Dallas Sports Arena Project approved by the voters of the city on January 17, 1998.
(d) An attorney acting on behalf of the city may bring suit against any person who fails to collect the tax imposed by this article and to pay it over to the director as required by this article. (Ord. 23456)