(A) Each operator shall collect the lodging tax imposed by this subchapter at the time the rent is paid. The lodging tax collected shall be deemed to be held in trust by the operator for the city.
(b) The amount of lodging tax shall be separately stated from the rent charged for the lodging and those persons paying the lodging tax shall receive a receipt of payment from the operator.
(Ord. 114, passed 3-11-2014)