(a) The tax is imposed upon and shall be paid by the consumer to the vendor as trustee solely for the benefit of the City of Garfield Heights, and each vendor shall collect from the consumer the full and exact amount of the tax payable on each taxable transaction in the manner and at the times provided as follows:
(1) If the price is, at or prior to the transaction, paid in cash, check, draft, money order, or credit card, by the consumer to the vendor, the vendor shall collect the tax with and at the same time as the price.
(2) If the price is otherwise paid or to be paid, the vendor shall, at or prior to the furnishing of lodgings, charge the tax to the account of the consumer, which amount shall be collected by the vendor from the consumer in addition to the price.
(b) Each such transaction shall be reported on, and the amount of the tax applicable thereto shall be remitted with, the return for the period in which the transaction occurs and the amount of the tax shall become a legal charge in favor of the vendor and against the consumer.
(c) To the extent the vendor fails to collect the tax, from the consumer upon each taxable transaction or having collected the tax, fails to return and remit the same when due, the tax is hereby imposed and levied upon the vendor. This paragraph does not affect any duty of a vendor or the liability of any consumer to pay the tax, both as imposed upon each hereunder; but any payment of the tax by the vendor or the consumer reduces the liability of the other to the City of Garfield Heights to the extent of the payment.
(Ord. 81-2002. Passed 11-11-02.)