Every person required to collect the tax levied by this subchapter shall secure the tax from the renter at the time he or she collects the rental payment for the hotel or motel room. Upon the invoice receipt or other statement or memorandum of the rent given to the renter at the time of payment the amount due under the tax provided in this subchapter shall be stated separately on the documents.
(1990 Code, § 27-35) (Ord. 77-549, passed 11-7-1977)