Each transient shall pay the tax to the operator of the transient lodging at the time the transient lodging rent is paid. Each operator shall collect the tax from each transient at the time the transient lodging rent is provided or paid. The operator shall enter the tax in the operator’s records when the operator grants the transient use or occupancy of the transient lodging.
(Ord. 2003-01, passed 2-4-2003)