(A) The tax shall be collectible by the hotel/motel operator, who shall account for, and remit to the city, all taxes paid by the consumer. The hotel/motel operator shall separately state the tax on all bills, accounts, invoices, books of account and records relating to the consideration paid for the occupancy of the hotel/motel room.
(B) A hotel/motel or its operator shall not represent to the public, in any manner, directly or indirectly, that it will absorb all or any part of the tax or that the tax is not to be considered as an element of the amount collected from the consumer.
(C) A hotel/motel operator doing business wholly or partly on a credit basis shall require the consumer to pay the full amount of tax due upon the credit sale at the time such sale is made or within 30 days thereafter.
(D) Notwithstanding that the total amount of such taxes collected by a hotel/motel operator may be in excess of the amount of which a consumer would be liable by application of the levy previously provided for in the imposition of tax for the occupancy of a hotel/motel room(s), the total amount of all taxes collected by any hotel/motel operator shall be remitted to the city.
(Ord. passed 2-10-2009)