Every operator of a business subject to the room occupancy tax will collect the tax. This tax will be collected as a part of the charge for furnishing a taxable accommodation. The tax will be stated and charged separately from the sales records and will be paid by the purchaser to the operator of the business as trustee for and on account of the city. An operator of business who collects a room occupancy tax may deduct from the amount remitted to the city a discount equal to the discount that the state allows the operator for state sales and use taxes.
(Ord. O-02-02, passed 5-2-2002)