183.03 PAYMENT OF TAX.
   The tax imposed by this chapter shall be paid by the transient guest to the vendor, and each vendor shall collect from the transient guest the full and exact amount of the tax payable on each taxable lodging. The tax required to be collected under this chapter shall be deemed to be held in trust by the vendor until paid to the Administrator as provided in Section 183.06. If for any reason the tax due is not paid to the vendor, the Administrator may require that such tax be paid directly to the Administrator.
   No exemption shall be granted except upon a claim therefor made at the time rent is collected and under penalty of perjury upon a form prescribed by the Administrator. All claims of exemption shall be made in the manner prescribed by the Administrator.
(Ord. 1972-27. Passed 3-14-72.)