(A) A person owning, operating, managing or controlling any hotel within the corporate limits of the city shall collect the tax imposed by this chapter, file a tax report as herein provided, and pay the collections over to the tax assessor-collector when due.
(B) The person required to collect the tax imposed by this chapter may deduct and withhold from the taxes otherwise due to the city on the quarterly report, as reimbursement for the cost of collecting the tax, one percent of the amount of the tax due as shown on the report. If taxes due under this chapter are not paid to the city within the time required, or if the person required to file a report fails to file the report when due, the person forfeits the claim to reimbursement that could have been taken if the tax had been paid or the report filed when due.
(Ord. 98-46, passed 11-24-98)