(a) The tax to be collected shall be stated and charged separately from the rent and shown separately on any record thereof, at the time when the occupancy is arranged or contracted and charged for, and on every evidence of occupancy or any bill or statement or charge made for such occupancy issued or delivered by the operator. The tax shall be paid by the occupant Transient Guest to the Operator as trustee for and on account of the City and the Operator shall be liable for the collection thereof and for the remittance of the tax to the Administrator.
(b) No operator of a Hotel, Dwelling Unit, Residential Premises, or any other property being utilized or otherwise made available for rent to Transient Guests shall advertise or state in any manner, whether directly or indirectly, that the tax or any part thereof will be assumed or absorbed by the Operator, or that it will not be added to the rent, or that, if added, any part will be refunded except in the manner hereinafter provided.
(Ord. 2019-34. Passed 3-10-20.)