The owner, manager or operator of each hotel or motel shall bear, jointly and severally, the duty to collect the tax from each user, lessee or tenant of rooms in such hotel or motel. Every person required to collect the tax levied by this Section shall secure said tax from the user, lessee or tenant of a room or rooms at the time that he collects the price, charge or rent to which it applies. Every user, lessee or tenant shall be given a bill, invoice, receipt or other statement or memorandum of the price, charge, or rent payable upon which the tax herein imposed is computed, and the amount of the tax shall be stated, charged and shown separately thereon. The tax shall be paid to the person required to collect it as trustee for and on behalf of the Village.